2018 (2) TMI 1673

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..... hd. Altaf (Asstt. Commr.) AR - for Respondent ORDER Per: Archana Wadhwa After hearing both the sides duly represented by Ms. Rinki Arora (Advocate) and Shri Mohd. Altaf (Asstt. Commr.). We find that the appellant was engaged in manufacture of Sugar and Molasses as also Denatured Alcohol. During the course of manufacture of Denatured Alcohol, Carbon Di Oxide Gas (Co2) come into existence, which .....

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..... are not engaged in the manufacture of Carbon Di Oxide (Co2) inasmuch as the same came into existence as a byproduct during the course of manufacture of Denatured Spirit. We also note that the demand stands confirmed against the appellant @10% of the sale value of the same in terms of provisions of Rule 6 of Central Excise Rule. The Hon'ble High Court of Bombay in the case of Rallis India Ltd. Vs. .....

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