2006 (7) TMI 464

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..... [Order per : S.S. Sekhon, Member (T)]. The appellant (sic) manufacture rectified spirit, neutral and denatured spirit falls under heading 2204.10 of CETA, 1985 and is dutiable whereas rectified spirit and neutral spirit fall under heading 2204.90 of the CETA, 1985 and are exempt from the payment of Central Excise duty. Both these items are manufactured from Molasses used as an input on whic .....

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..... nder Rule 57C for manufacture of neutral spirit and rectified spirit have not admissible. Prima facie after considering the submission of the Ld. Advocate for the Respondent and Ld. DR for the Revenue we find that sufficient reasons to invoke this inherent jurisdiction of this Tribunal to call for stay of Commissioner (Appeal s) order are taken in appeal before us. In this view of the matter we re .....

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