https://www.taxtmi.com/caselaws?id=50735 Procurers of khandsari molasses cannot claim the small-scale exemption reserved for manufacturers of excisable goods. Rule 9C deems a procurer to be a manufacturer only for collecting duty at the consumption point; that limited legal fiction does not extend to conditions under a conditional exemption notification. The procurer is not deemed to have cleared goods for home consumption, and the alcohol-production premises are not treated as its factory for exemption purposes. Departmental appeals remain maintainable where the Commissioner authorises an officer to appeal, irrespective of the identity of the officer who passed the earlier order in another capacity. Penalties follow the sustained duty demand, although their quantum may be reduced on the facts in particular appeals. en-us Thu, 08 Mar 2001 00:00:00 +0530 Fri, 03 Sep 2010 10:19:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50735 Procurers of khandsari molasses cannot claim the small-scale exemption reserved for manufacturers of excisable goods. Rule 9C deems a procurer to be a manufacturer only for collecting duty at the consumption point; that limited legal fiction does not extend to conditions under a conditional exemption notification. The procurer is not deemed to have cleared goods for home consumption, and the alcohol-production premises are not treated as its factory for exemption purposes. Departmental appeals remain maintainable where the Commissioner authorises an officer to appeal, irrespective of the identity of the officer who passed the earlier order in another capacity. Penalties follow the sustained duty demand, although their quantum may be reduced on the facts in particular appeals. Case-Laws Central Excise Thu, 08 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50735