TMI Blog2015 (10) TMI 711X X X X Extracts X X X X X X X X Extracts X X X X ..... nt the object of the Central Excise Tariff (Amendment) Bill, 2004 as well as the statement of objects/reasons appended to the Bill. The adjudicating Authority has also over looked the fundamental principle of interpretation, 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 g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uring the manufacture of sugar in the sugar unit is transferred to the distillery unit for being used in the manufacture of Alcohol. In exercise of powers under Section 5-A (1) of the Central Excise Act a notification was issued exempting the goods falling in the First Schedule of the Central Excise Tariff Act, 1985, and as such, prior to 28.2.2005 the benefit of exemption of the aforesaid notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NIL rate of duty. As the petitioner is manufacturing denatured Ethyl Alcohol, which is dutiable final product, and is also manufacturing spirits other than Denatured Ethyl Alcohol, which are subject to NIL rate of duty, and accordingly, the petitioner fulfills the obligation as provided under Rule 6 of the CENVAT Credit Rules. The petitioner, in furtherance thereof, files monthly return declaring ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner has filed the writ petition, which was numbered as Writ Petition No.9339 (MB) of 2012, and the same was entertained and an interim was passed. The said interim order was extended from time to time. The writ petition was disposed of on 10.7.2014 and the matter was remanded back to the Adjudicating Authority. Pursuant to the decision, the order impugned in the instant writ petition has been pass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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