https://www.taxtmi.com/caselaws?id=348012 The show cause notice and demand were held unsustainable because their sole was the premise that rectified spirit was not covered by the First Schedule to the Central Excise Tariff Act, 1985, so the assessee manufactured non-excisable goods and lost exemption under Notification No. 67/1995-CE. The Tribunal relied on an earlier decision treating ethyl alcohol and rectified spirit as one and the same, and on that basis found the foundation of the notice defective. The assessee therefore succeeded in appeal. en-us Tue, 08 Aug 2017 00:00:00 +0530 Fri, 15 Sep 2017 09:26:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348012 The show cause notice and demand were held unsustainable because their sole was the premise that rectified spirit was not covered by the First Schedule to the Central Excise Tariff Act, 1985, so the assessee manufactured non-excisable goods and lost exemption under Notification No. 67/1995-CE. The Tribunal relied on an earlier decision treating ethyl alcohol and rectified spirit as one and the same, and on that basis found the foundation of the notice defective. The assessee therefore succeeded in appeal. Case-Laws Central Excise Tue, 08 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348012