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2013 (10) TMI 1144 - CESTAT MUMBAIBenefit of Notification No. 67/95 – Captive consumption - Held that:- Molasses has been utilised in the manufacture of rectified spirit on which the duty liability is ‘nil' and such rectified spirit has been cleared by the appellant as such - thus the conditions of Notification No. 67/95-CE stands violated and the appellant is not eligible for the benefit of the said exemption - This situation got rectified only in 01/06/2001 when Notification No. 67/95-CE was amended, which provided for payment of duty of a sum on the exempted final products as prescribed under Rule 57AD - prior to 01/06/2001, there was no provision in Notification No.67/95-CE for discharge of a sum @8% on the value of the final products which were chargeable to ‘nil' rate of duty or exempted from payment of duty - the contention of the appellant that, they were discharging a sum @8% on the value of the exempted final products would entitle them to the benefit of Notification No. 67/95-CE is without any merit. Demand Time-Barred – Held that:- The period of demand pertains to April 2000 to May, 2001 and the show cause notice has been issued only on 30/04/2005 - the allegation that the appellant suppressed the facts from the Revenue with intent to evade payment of excise duty is not sustainable in law - If the applicant has not indulged in suppression of facts, there is no reason as to how the extended period of time could have been invoked at all - if the appellant pays duty, he is entitled for the credit – thus it leads to a revenue neutral situation – order not sustainable as time barred – decided in favour of assessee.
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