2003 (7) TMI 200 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai upheld the demand for duty on denatured ethyl alcohol mistakenly charged at the rate for ethyl alcohol. The penalty imposed was set aside. The demand was not barred by limitation. Refunding part of the collected sums to buyers was deemed irrelevant. The judgment of the Madras High Court in a similar case was considered inapplicable. The appeal was dismissed.