2016 (7) TMI 1168

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..... suffered duty should be set off against the input duty paid on molasses - Held that:- Commissioner confused without going into detail as to whether the molasses suffering duty has given rise to the dutiable product called industrial alcohol and non-dutiable product called portable alcohol and whether the industrial alcohol has suffered duty. For the misconception of the fact by the appellate .....

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..... Shri R. Chandrasekaran, AC (AR) ORDER Appellant s precise case as explained is that it is a manufacturer of sugar and while manufacturing such product, molasses comes out as its by-product. Such molasses when processed, ethyl alcohol is the outcome thereof. Such ethyl alcohol is either cleared as a portable alcohol, which is not excisable or industrial alcohol, which is liable to duty at .....

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..... supports the order of the learned Commissioner (Appeals). 3. Perusal of the adjudication order as well as appellate order does not at all throw light on the factual aspect as that has been argued by the appellant. Rather, learned Commissioner confused without going into detail as to whether the molasses suffering duty has given rise to the dutiable product called industrial alcohol and non-d .....

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