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2014 (5) TMI 1093 - CGOVT - CustomsFixation of brand rate of DBK on portion of Ethyl Alcohol - Export of Indian Made Foreign Liquor under claim for duty Drawback - Whether IMFL exported is manufactured out of molasses based Ethyl Alcohol or grain based Ethyl Alcohol - Held that:- in present revision applications applicant department has again raised the other same point which were decided vide G.O.I. Revision Order No. 225-241/2011-Cus., dated 4-5-2011. It is not legally permissible for department to raise the same points again. The remand proceeding were required to be conducted strictly in accordance with the remand order. In the remand order, it was directed to decide the brand rate fixation application afresh after conducting the complete verification from relevant statutory records of the manufacturing unit to determine whether IMFL exported was manufactured from molasses based ethyl alcohol or not. The verification conducted has established that IMFL exported is manufactured from molasses based ethyl alcohol. As such, there was no option to raise the other ground already decided in earlier revision proceedings. - Revision application rejected
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