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2018 (5) TMI 600 - AT - Central ExciseRevenue neutrality - un-denatured alcohol/ethanol - classification of goods - Held that: - It can be seen that appellant had discharged more duty on un-denatured alcohol. If it is the case of Revenue that duty should not have been paid on un-denatured alcohol, then the amount which has been collected by Revenue needs to be refunded to the appellant as the amounts retained are not in accordance with the law - Since appellant’s Counsel is not pressing the point of classification of ethanol on the ground that appellant has already discharged the duty on final products un-denatured alcohol which they should not have, we hold that due to revenue neutral situation, entire case has become one of academic exercise of no consequence. Duty on captively consumed molasses - Held that: - appellant could have entertained the bona fide belief that they need not discharge duty on captively consumed molasses as they were paying duty on un-denatured alcohol/ethanol. Extended period of limitation - penalty - Held that: - there was a stand off between the appellant and department as to discharge of duty liability on un-denatured alcohol/ethanol and it was categorically disclosed in the periodical returns filed with department tends credence to plea that extended period could not have been invoked - the entire issue was that of mis-interpretation, hence penalty imposed on the appellants are unwarranted. Demand set aside - appeal allowed - decided in favor of appellant.
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