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TMI Blog2017 (6) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... ad discharged 8% of the price of denatured ethyl alcohol - the demand notice issued in the year 2000 for recovery of duty short paid for the period December 1996 to June 1999 on molasses, which was used in the manufacture of ethyl alcohol cleared after discharging 8% of the price, cannot be sustained being barred by limitation - appeal allowed - decided in favor of appellant. - Central Excise App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 1996 to June 1999 cleared the denatured ethyl alcohol manufactured out molasses without payment of duty. Since the appellants claimed the benefit of Notification No.67/95-CE dated 16.3.95 on molasses used captively, therefore, demand notice was issued to them on 2.1.9.2000 for recovery of the duty on molasses denying the benefit of Notification No.67/95-CE dated 16.3.95 on the ground that the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by way of Notification No.31/2001-C.E. dated 1.6.2001. Ld. A.R. further submits that even though the appellants have disclosed in the Classification List that molasses emerged as by-product during the course of manufacture of sugar and used in the manufacture of exempted denatured ethyl alcohol but failed to discharge the duty on molasses by wrongly availing the exemption Notification No.67/1995 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s their contention that they have not suppressed any fact from the knowledge of the Department and cleared the exempted goods i.e. ethyl alcohol by discharging duty @ 8% of the price of the same, therefore, demanding duty @ of 18% as per the tariff rate amounting to ₹ 26,79,910/- for the said period, by invoking extended period is not tenable in law. On going through the relevant invoices pl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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