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2018 (7) TMI 153

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..... the case of Sakthi Sugars Ltd. [2007 (6) TMI 471 - CESTAT, CHENNAI] held that the assessees therein were eligible to benefit of exemption under N/N. 67/95 in respect of the molasses captively consumed for manufacture of red sanders - Appeal dismissed - decided against Revenue. - Appeal No. E/210/2012 - 41189/2018 - Dated:- 19-4-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Moh .....

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..... Department also took a view that the respondents have wrongly reversed an amount equivalent to 10% of the price of rectified spirit. The period of dispute involved is January 2009 to March 2009 and the duty in dispute is ₹ 39,63,139/-. In the proceedings initiated against the respondents, the original authority confirmed the said duty liability along with interest and also imposed penalty u .....

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..... ir favour by the Tribunal in a batch of appeals as reported in Rajshree Sugars Chemicals Ltd. Vs. CCE, Puducherry - 2016 (343) ELT 462 (Tri. Chennai). She fairly submits that the said decision has been appealed against by the department and has been admitted by the Hon ble Supreme Court as reported in 2017 (345) ELT A30 (SC). However, on the very same issue, the Tribunal in the case of Sakthi Su .....

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