1993 (9) TMI 240

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....i K.M. Mondal, SDR, for the Respondent. [Order per : R. Jayaraman, Member (T)]. -  For hearing the applicants appeals on merits, they are required to deposit Rs. 1,23,38,268/- (in E/Stay-2880) towards duty vide Order-in-Original No. 4/Demand/93[V.(Ch. 22) 15-4/OA/87], dated 28-6-1993 and to deposit Rs. 3,13,23,010.00 (in E/Stay-2881) towards duty vide Order-in-Original No. 5/Demand/93 [....

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....985 to February 1987 and another Show Cause Notice was issued on 17-6-1992 covering the period April 1987 to February 1989. In this connection, he also referred to their letter dated 15-5-1986 wherein they sought for L-4 Licence of Fusel Oil. In that letter, they have clearly mentioned that they are manufacturing in their distillery industrial alcohol (rectified spirit) which is subject to State E....

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....eriod. Strangely, though crores of rupees of demands have been confirmed, no penalties have been imposed. This itself indicates the Collector's moral satisfaction regarding the absence of mens rea on their part. All the same, he has invoked the extended period for demanding the duty. 3. Shri Mondal, the Ld. SDR, however, refers to the findings of the Collector in the adjudication order to ....

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....m directing the applicants to take out a licence and follow the Central Excise Procedures. This itself indicates that the Department was also not sure of the ground and possibly were under the impression that the rectified spirit is subject to State Excise Control/levy. This is also confirmed by the Circular issued by the CBEC, under their letter No. 83/12/89, dated 18-9-1989, wherein the Board ta....