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Madhukar Sahakari Sakhar Karkhana Versus Commissioner of Central Excise (Appeals) Nasik

2016 (9) TMI 84 - CESTAT 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 be applicable in the case in hand as it requires the final product should .....

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tice 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. Devender Singh, Member (Technical) Shri D.R. Gadekar, Consultant for appellant .....

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acture 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 molasses and pays CE duty on denatured alcohol and debits 8% of the value of the .....

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es 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 Consultant appearing on behalf of the appellant submits that the lower au .....

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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 that the appellant is liable to discharge the Central Excise duty on the mo .....

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nsultant 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 amended will not be applicable in the case in hand as it requires the final pr .....

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