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Niphad Sahakari Sakhar Karkhana Ltd. K.S. Jeughale Versus Commissioner of Central Excise, Nashik

2016 (11) TMI 683 - CESTAT MUMBAI

Whether an amount of duty partly paid through PLA on the molasses which are consumed captively for manufacture of ethyl alcohol (denatured or potable) under exemption in terms of Notification No. 67/95-CE is correct and whether duty paid only after detection of duty evasion will be admissible as cenvat credit or otherwise? - Held that: - the appellant is not seriously contesting that part as to duty liability has been discharged after being detected by the officers and a show cause notice has be .....

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in confirming the demands with interest and also imposing equivalent amount of penalty. The main appellant’s appeal on this is rejected. - Imposition of personal penalty on distillery in-charge - Rule 13(1) of the Cenvat Credit Rules, 2002 - Held that: - no specific role has been attributed to him except by a bland statement that he being in-charge of the distillery unit, was aware that credit was availed of an amount which was inadmissible. We do not find any reason to uphold such impositi .....

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2. The main appellant, M/s. Niphad SSK Ltd., has contested the order-in-original on its merits while the individual has contested the order-in-original against the penalty imposed on him. 3. Both the appellants are unrepresented despite notice. Since the matters are of 2005, we take them up for disposal in the absence of any representation. 4. Heard the learned departmental representative. 5. The issue that falls for consideration in the main appellant s case is whether an amount of duty partly .....

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on such molasses for the purpose of payment of duty against clearances of special denatured alcohol. It is seen from the records that the appellant had discharged the duty liability wherein the departmental officers had confirmed the demands on the molasses consumed captively under Notification 67/95, as the said molasses were consumed for manufacturing of rectified spirit which is an exempt product. The appellant accepted the contentions of the department and discharged the duty liability, but .....

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