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TMI Blog2015 (10) TMI 711X X X X Extracts X X X X X X X X Extracts X X X X ..... hi, Sudeep Kumar For the Respondent : Deepak Seth Judgment Shri Deepak Seth, Advocate has accepted notice on behalf of respondent nos.1 to 3. He prays for and is allowed three weeks' time to file counter affidavit. List immediately after three weeks. The petitioner is engaged in the manufacture of V.P. Sugar, which is being categorized under the heading No.17011190, whereas molasses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licable rate mentioned in the tarrif. Thus, Rectified Spirit, ENA etc. are excisable items, whereas Ethyl Alcohol and other spirits, denatured of any strength, continued to be exempted by virtue of notification dated 24.2.2005. Subsequently, notification dated 24.2.2005 was superseded by notification dated 17.3.2012, but no change in the status of spirits was made, meaning thereby, all spirits oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hon'ble Supreme Court in the case of Pahwa Chemicals Private limited v. Commissioner, (2005) 189 ELT 257 in which the Apex Court has held that mere failure to declare some facts does not amount to willful mis-declaration or willful suppression, but there must be some positive act on the part of the party to establish either willful mis-declaraton or willful suppression. As the period of li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... retation, thus, the order, so passed, by the Adjudicating Authority is non-speaking order. It has further been submitted that it is not open for the subordinate authority to refuse to give effect to binding judgments of higher quasi judicial authorities without assigning reasons. Prima face of interim relief is made out. Considering the facts and circumstances of the case, the operation of the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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