9911796707
TMI Blog2018 (2) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... ) for the Respondent ORDER Per: Bench The appellant is engaged in processing of imported raw sugar into white sugar on job work basis for M/s. Thiru Arooran Sugars Ltd., with whom they have entered into a contract. During the process of conversion of raw sugar into white sugar, molasses emerge. The appellant was clearing the white sugar on payment of duty. Similarly, prior to the period in pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period of limitation, for the period from July 2005 to August 2006. 3. The said notice culminated into an order passed by the original adjudicating authority, confirming the demand to the tune of Rs. 12,76,783/- (Rs.8,49,878/- + Rs. 4,26,905/-) along with interest and imposing penalty. The order was upheld by Commissioner (Appeals) and hence the present appeal. 4. Ld. Counsel Ms. Cynduja Crishna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.67/95-CE, dated 16.03.1995, which exempts all the products captively consumed for further manufacture of the excisable goods, stands denied to the appellant on the sole ground that they were not the owner of the molasses in question and as they were doing job work for their principal manufacturer, the molasses emerged during the conversion of raw material into while sugar, belonged to the prin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat in the said decision, the molasses were got from the process of their own sugarcane whereas, in the present case before him, the molasses emerge during the course of conversion of raw sugar into white sugar. We find no merits in the above reasoning adopted by Commissioner (Appeals). It stands held in a number of decisions that ownership of the inputs, is not a criteria for deciding the admissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , we are of the view that the order of the lower authorities is not sustainable on merits. 6. Apart from the above, we also agree with the learned advocate that the demand having been raised, beyond the normal period of limitation is barred by limitation, inasmuch as, the Revenue has not been able to establish any suppression, mis-statement etc., on the part of the assessee, with a malafide inten ..... X X X X Extracts X X X X X X X X Extracts X X X X
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