Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (7) TMI 1166 - CESTAT CHENNAI

2016 (7) TMI 1166 - CESTAT CHENNAI - TMI - Excisablity - rectified spirit which is manufactured from molasses - entitlement to exemption notification 67/95-CE dated 16.3.1995 - waiver of predeposit - Held that:- Considering that the matter is of legal interest and interpretation of the statute and also keeping in view the order of the Tribunal and also the Apex Courtís decision in of Commissioner Vs. Sakthi Sugars Ltd. (2016 (1) TMI 16 - SUPREME COURT OF INDIA ) as well as the deposit stated abo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

kataraman, Advocate for the Appellant Shri R. Subramaniyan, AC (AR) for the Respondent ORDER In Appeal No. E/40226/2014, the issue before the adjudicating authority was whether rectified spirit which is manufactured from molasses is excisable goods and is exempted or whether it is non-excisable and whether the exemption notification 67/95-CE dated 16.3.1995, as amended, would available to that quantity of molasses used in the manufacture of rectified spirit and cleared from the factory and wheth .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Ltd. & Ors. Vs. Commissioner of Central Excise & Ors. 3. Further, it is explained by learned counsel that the Hon ble Supreme Court in the case of Commissioner Vs. Sakthi Sugars Ltd. - 2016 (332) ELT A194 (SC) has also taken a view that there is no discrepancy in the order passed on the similar line of granting the benefit of no levy of 10% affirming the decision of the Tribunal in Sakthi Sugars Ltd. Vs. Commissioner of Central Excise reported in 2008 (230) ELT 676 (Tri. - Chennai). 4. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version