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M/s. EID Parry India Ltd. Versus Commissioner of Central Excise, LTU, Chennai

2016 (7) TMI 1166 - CESTAT CHENNAI

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 statut .....

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on by Revenue, there shall be waiver of predeposit of balance amount during the pendency of the appeal. So far as early hearing application is concerned, since stay application has been disposed today that has become infructuous and disposed accor .....

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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-excisab .....

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ses with interest, penalty under Rule 25 of Central Excise Rules could be imposed. 2. Appellant submits that when the goods become exempt that has similar status of excisability and there cannot be any levy of 10% of the value of the goods on the app .....

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l 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 .....

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endency of the appeal, an amount of ₹ 5 crores has been paid and appropriated in the adjudication order. 5. Revenue has no instruction to say whether it has sought any appeal remedy against Final Order No. 40789 to 40799/2014 in the case of Raj .....

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