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2009 (9) TMI 863 - AT - Central ExciseBenefit of N/N. 67/95-C.E. dated 16-3-95 - The appellants have paid 8% on the rectified spirit but since the period is prior to the amendment of the N/N. 67/95, the lower appellate authority has not allowed the benefit of Notification to the appellants - Held that: - only alcoholic liquor for home consumption is specifically excluded from the union list and hence it requires to be effectively verified that the undenatured ethyl alcohol (rectified spirit) cleared by the appellants without payment of duty is actually alcoholic liquor for home consumption. Subject to this aspect being verified, the appellants will be entitled to the exemption in respect of molasses under Notification No. 67/95 without being hit by the proviso thereon - appeal allowed by way of remand.
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