CESTAT AHMEDABAD: Excise Duty on Molasses for Ethyl Alcohol Export Upheld

The Appellate Tribunal CESTAT AHMEDABAD upheld the dropping of excise duty proceedings on molasses used for producing non Denatured Ethyl Alcohol and exported by the respondent. The Commissioner confirmed the acceptance of the previous order in the respondent's case, leading to the rejection of Revenue's appeal and disposal of the cross objection.

---

---

Issues involved: Excise duty liability on molasses for production of non Denatured Ethyl Alcohol.

The judgment by the Appellate Tribunal CESTAT AHMEDABAD involved a dispute over excise duty liability on molasses used for producing non Denatured Ethyl Alcohol and exported by the respondent. The first appellate authority upheld the order dropping the proceedings initiated by the show cause notice. The authority referred to a previous order in the respondent's own case where it was held that goods exported cannot be considered exempt from excise duty or charged at a NIL rate of duty. The Bench directed the ld. SDR to verify if the order had been appealed or accepted. The Commissioner of Central Excise confirmed that the order had been accepted, leading to the rejection of the Revenue's appeal. The cross objection was also disposed of. The judgment concluded with the rejection of the appeal and disposal of the cross objection, based on the acceptance of the issue in the respondent's previous case.

---