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

2016 (9) TMI 84 - CESTAT MUMBAI

2016 (9) TMI 84 - CESTAT MUMBAI - 2016 (341) E.L.T. 302 (Tri. - Mumbai) - Duty liability - molasses manufactured locally (indigenously) which are consumed in the manufacturing of rectified sprit which is exempted/non-excisable product - Held that:- the appellant has no case as the molasses which are manufactured in the sugar factory are undisputedly consumed for the manufacturing of rectified sprit/alcohol which is non-excisable product. The benefit of Notification No. 67/95 as amended will not .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

benefit of Notification No. 67/95 as amended. Therefore, the show-cause notice dated 03.01.2001 invoking extended period for demanding duty on molasses for the period in question is blatantly hit by limitation as there was no suppression or misstatement or collusion alleged in the show-cause notice as also no allegation of intention to evade duty on such molasses. - Decided in fvaour of appellant - E/616/07 - A/89053/16/EB - Dated:- 13-7-2016 - Mr. M.V. Ravindran, Member (Judicial) and Mr. Deven .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

. The appellant generates molasses in their own factory in course of manufacture of sugar; they do not pay any duty on this molasses. They also purchase molasses from outside on payment of duty. These two types of molasses are stored in one tank and are used in the manufacture of alcohol, one part of which is ultimately cleared as rectified spirit and the other part, after denaturing, is cleared as denatured alcohol. The appellant takes modvat credit on whatever duty is paid on purchased molasse .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e appellant was directed to follow proper procedure and pay duty on molasses vide letter F.No.Prev/VII/MD/97/2448 dt 03.07.97, but the appellant deliberately defied it. Show-cause notice dated 03.01.2001 was issued accordingly and adjudicated in the aforesaid manner. The adjudicating authority confirmed the demands raised along with interest and also imposed penalties. The appeal filed by the appellant before the first appellate authority was also rejected but the penalty was reduced. 4. Learned .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

r the period December, 1999 to March, 2000 was raised by show-cause notice dated 03.01.2001 and is hit by limitation inasmuch as that during the period in question the appellant had filed regular returns to the authorities, filed classification list and also the records were audited by the authorities. He would draw our attention to the copy of the classification list, RT-12 returns and pages of RG-23 wherein audit authorities have endorsed the auditing of records. 5. Learned D.R. would submit t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

. He would submit that the point of limitation as raised by the learned Consultant is of no avail as the department was not informed about the non-payment of duty on the molasses. 6. On consideration of the submissions made by both sides, we find that on merits the appellant has no case as the molasses which are manufactured in the sugar factory are undisputedly consumed for the manufacturing of rectified sprit/alcohol which is non-excisable product. The benefit of Notification No. 67/95 as amen .....

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