2003 (10) TMI 481

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..... Consultant, for the Appellant. Shri S.V. Parelkar, JDR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. The application for stay arose out of the order of the Commissioner (Appeals) who in the impugned order confirmed the order of the Deputy Commissioner, Central Excise in so far as demand for duty of Rs. 32,00,667/- under Section 11A read with Rules 57-I of the Central E .....

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..... where Rule 57CC is not applicable, the entire credit taken on the input (molasses) should be reversed. The amount ordered to be reversed is Rs. 32,00,667/-. 3. The applicants contention is when denatured spirit is captively consumed the price at which the same goods, is cleared for sale by another manufacturer, being the comparative price of the same goods should be adopted for the purpose of .....

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..... nt is adopting diametrically opposite views where the facts and circumstances are the same. The issue whether Rule 57CC is applicable when exempted goods are captively consumed and not sold, is interpreted in a manner that discriminates one assessee from another when both are similarly placed. We therefore hold that a strong prima facie case is made out. 6. Pre-deposit is waived. - - TaxTMI - .....

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