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TMI Blog2014 (11) TMI 866X X X X Extracts X X X X X X X X Extracts X X X X ..... in favour of assessee. - Civil Miscellaneous Appeal (MD) No. 1219 of 2005 - - - Dated:- 10-2-2014 - A. Selvam and G. Chockalingam, JJ. Shri B. Vijay Karthikeyan, for the Appellant. Shri R. Karthikeyan, for the Respondent. JUDGMENT This Civil Miscellaneous Appeal has been directed against the Final Order dated 12-8-2005 passed in Final Order No. 1153 of 2005 in Appeal No. E/3143 of 1998 by the CESTAT. 2. The respondent has been engaging in manufacturing cattle feed by way of using molasses and the same is exempted from Central Excise Duty, but the respondent has used rice bran for the purpose of making the same and distributed finished goods without paying Central Excise Duty. Under the said circumstances, a show cau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... admission statement, has not been proved, inasmuch as that the department has proved with ample evidences that the assessee has not used the duty free molasses for the intended purpose of manufacturing cattle feed in his factory, and the department has only claimed that the party has admitted the mistake in the previous case registered against the same assessee, and the department has not claimed that the party has admitted the removal of duty free molasses in the present case? 5. The learned counsel appearing for the appellant has repeatedly contended that in the show cause notice dated 10-11-1997, the statements alleged to have been given by the assessee have been referred to and in fact copies of the same have also been supplied to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly pointed out by the learned counsel appearing for the respondent, as per Section 35G of the said Act in respect of the present matter against the order passed by the Appellate Tribunal an appeal shall lie before the Apex Court. The Appellate Tribunal, in the present case, has not decided the same on merits. It has simply rejected the demand of the Department on technical ground to the effect that the copies of statements alleged to have been given by assessee earlier (mentioned in show cause notice, dated 10-11-1997) have not been supplied. 9. Considering the fact that order in question is not based on merits, it is purely on the basis of technical point, this Court is of the view that the present Civil Miscellaneous Appeal is legally ..... X X X X Extracts X X X X X X X X Extracts X X X X
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