2016 (7) TMI 1168

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pondent : Shri R. Chandrasekaran, AC (AR) ORDER Appellant's precise case as explained is that it is a manufacturer of sugar and while manufacturing such product, molasses comes out as its by-product. Such molasses when processed, ethyl alcohol is the outcome thereof.  Such ethyl alcohol is either cleared as a portable alcohol, which is not excisable or industrial alcohol, which is liable to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... g the cascading effect.  2. Revenue supports the order of the learned Commissioner (Appeals). 3. Perusal of the adjudication order as well as  appellate order does not at all throw light on the factual aspect as that has been argued by the appellant.  Rather, learned Commissioner confused without going into detail as to whether the molasses suffering duty has given rise to the dut .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X