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2015 (1) TMI 803 - MADRAS HIGH COURTBenefit of the Notification 67/95 - molasses used captively for manufacture of rectified spirit and denatured spirit - Held that:- As evident from the objection as made by the assessee, the issue pertains to rate of duty that is payable by the respondent, but for the notification in question. Therefore, the objection as raised by the respondent is liable to be sustained, more so, in view of the decision of the Supreme Court in Navin Chemicals Manufacturing & Trading Co. Ltd. - Vs Collector of Customs (1993 (9) TMI 107 - SUPREME COURT OF INDIA), which decision has been followed by this Court in Commissioner of Central Excise Vs - Vadapalani Press [2015 (1) TMI 318 - MADRAS HIGH COURT] - Court is not inclined to deal with the matter, while disposing off the present appeal as not maintainable, is inclined to grant liberty to the appellant/department to pursue the matter before the Supreme Court, if so advised - Decided against Revenue.
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