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2017 (1) TMI 750 - ALLAHABAD HIGH COURT

2017 (1) TMI 750 - ALLAHABAD HIGH COURT - TMI - Section 35H (1) of Central Excise Act, 1944 - application moved seeking a direction to determine amount at the rate of 8 per cent, payable or reversible, by Assessee in terms of Rule 57CC and also to decide question of imposition of penalty, if any, imposed on Assessee - Held that: - Learned counsel appearing for Revenue, at the outset, could not dispute that pursuant to remand order, entire matter has to be decided by Adjudicating Authority. No qu .....

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1944") seeking a direction to Custom, Excise and Gold (Control) Appellate Tribunal, New Delhi (hereinafter referred to as "Tribunal") to refer following questions of law to be answered by this Court: "(01) Whether CEGAT has committed error of law by setting aside the order-in-appeal no. 55-56/CE/LKO/2001 dated 30.04.2001 wrongly applying the ratio of its earlier oder dt. 14.08.2000 which relates to reversal of the MODVAT credit of free sale of molasses used as input in the d .....

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Molasses is used in manufacture of dutiable final products including denatured spirit and special denatured spirit and exempted products like rectified spirit, extra neutral Alcohol and Indian Made Foreign Liquor which is non-excisable commodity and as such it can not be equated with the use of Levy Molasses used as input in manufacture of Country Liquor a different final product. (04) Whether the appellate Tribunal was justified in not drawing a distinction between the use of free sale Molasse .....

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orded by the Commissioner (Appeals) on the said point in issue. (06) Whether the Appellate Tribunal has misapplied and misinterpreted the ratio of its own earlier final order dated 14.08.2000 in the instant case specifically when credit of duty paid on Molasses to the extent it is used as an input in manufacture of suitable Ethyl Alcohol only is available as per Circular No.1615/6/2002-CX dt. 04.02.2002 and in the instant case credit of duty on Molasses which is used in manufacture of Country Li .....

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f molasses shall be used exclusively in the manufacture of Country Liquor (Desi Sharab). Under the Rule 57-CC of the Central Excise Rules, 1944 where the manufacture is engaged in the manufacture of any final product which is chargeable to duty as well as any other final product which is exempt from whole of duty of excise leviable thereon or chargeable to nil rate of duty is required to pay an amount equal to 8% of the price of the second category of the final product charged by the manufacture .....

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