https://www.taxtmi.com/caselaws?id=50735 A legal fiction under Rule 9C of the Central Excise Rules, 1944 could not be extended beyond its limited purpose of duty collection to treat procurers of khandsari molasses as manufacturers for the conditions of Notification No. 1/93-C.E.; the exemption was therefore unavailable because the notification applied to actual manufacturers of excisable goods. The article also notes that departmental appeals under Section 35B(2) were maintainable because the Commissioner's authorization was valid notwithstanding the identity of the officer involved. On penalties, the duty demand having been sustained, penalty was justified, though the amounts in two appeals were reduced and the third was left unchanged. 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 A legal fiction under Rule 9C of the Central Excise Rules, 1944 could not be extended beyond its limited purpose of duty collection to treat procurers of khandsari molasses as manufacturers for the conditions of Notification No. 1/93-C.E.; the exemption was therefore unavailable because the notification applied to actual manufacturers of excisable goods. The article also notes that departmental appeals under Section 35B(2) were maintainable because the Commissioner's authorization was valid notwithstanding the identity of the officer involved. On penalties, the duty demand having been sustained, penalty was justified, though the amounts in two appeals were reduced and the third was left unchanged. Case-Laws Central Excise Thu, 08 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50735