9911796707
TMI Blog2013 (12) TMI 665X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise, Patna [2007 (6) TMI 152 - CESTAT, KOLKATA] - ethyl alcohol for human consumption is not in the category of exempted goods and do not fall within heading 22.04 as the same are not excisable at all - Prima facie, the appellant’s claim that rectified spirit is non-excisable and only denatured ethyl alcohol can be considered excisable even though it has not been dealt by them has co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... during the process of washing molasses in the process of manufacture of ethyl alcohol, carbon-di-oxide also emerges which is also sold by the appellant. The purified alcohol which has ethyl alcohol content of about 98%, which is otherwise known as extra neutral alcohol (ENA), a portion is utilized by the appellant for conversion to Indian made liquor (IML) (potable) and a portion is sold to other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom 1-4-2003 to 31-3-2006, the appellant was required to discharge duty liability on denatured spirit and carbon-di-oxide. On this basis duty demand of Rs. 32,47,555/- with interest has been confirmed and equal penalty has been imposed under Section 11AC of Central Excise Act, 1944. 2. Even though detailed arguments were made regarding levy of excise duty by the State and Centre and the jurisdic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aken in respect of ethyl alcohol for human consumption. The learned A.R. relied upon the decision of the Tribunal in the case of Ugar Sugar Works Ltd. v. Commissioner of Central Excise, Belgaum [2007 (214) E.L.T. 337 (Tri.-Bang.)]. On going through the decision, in paragraph-4, we find that it was the contention of Revenue in that case that with effect from 1-3-2005, rectified spirit has become no ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
