https://www.taxtmi.com/caselaws?id=51927 The Tribunal upheld the Commissioner's decision regarding excise duty liability on denatured Ethyl Alcohol, finding that the product obtained after denaturation did not fall under Chapter Heading 22.04 of CET. Despite acknowledging denatured Ethyl Alcohol as an excisable commodity, the Tribunal ruled that it was not marketable due to its short shelf life and low temperature creation process, aligning with Supreme Court precedent on excise duty criteria. Consequently, the Revenue's appeals were dismissed, affirming the Commissioner's decision to set aside the duty and penalties. en-us Fri, 30 May 2003 00:00:00 +0530 Wed, 29 Sep 2010 12:24:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51927 The Tribunal upheld the Commissioner's decision regarding excise duty liability on denatured Ethyl Alcohol, finding that the product obtained after denaturation did not fall under Chapter Heading 22.04 of CET. Despite acknowledging denatured Ethyl Alcohol as an excisable commodity, the Tribunal ruled that it was not marketable due to its short shelf life and low temperature creation process, aligning with Supreme Court precedent on excise duty criteria. Consequently, the Revenue's appeals were dismissed, affirming the Commissioner's decision to set aside the duty and penalties. Case-Laws Central Excise Fri, 30 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51927