1999 (3) TMI 231

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..... r per : P.C. Jain, Vice President]. -  The cotroversy involved in the present appeal is regarding dutiability of denatured ethyl alcohol under Tariff Heading 2204 for the period 1-9-1985 to 28-2-1989. A show cause notice for the same was issued on 3-7-1990 proposing recovery of duty of Rs. 63,62,685.09. It also proposed imposition of penalty under the relevant rules. 2. On adjudication .....

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..... e cited case because in the present case the composition of the product in question before us has not been brought on record whereas these judgments are based on the composition of the product to the following effect : (1)Alcohol : 94% Water: remaining Although the ld. Advocate has brought on record the report from Etaland a sample sent to the Excise authorities indicating that contents of alco .....

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..... partment separately and unless and until a final decision is taken by the department, no action for demanding the duty or issuing a show cause notice to the distilleries will be taken. Ld. Advocate, therefore submits that the demand of duty is barred by time inasmuch as the show cause notice has been issued well beyond the period of limitation of six months. 5. He also points out that this p .....

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