1991 (2) TMI 355

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....istant Collector of Central Excise, Bombay and allowed the Revenue's appeal. The appellants are manufacturers of the following products :- (1)     Dicetone Alcohol (also known as DDA Diacetone) :- (2)     Ethyl Hexyl Alcohol (also known as 2 EHA 2 Ethyl Hexanol and 2 EH); (3)     Isobutyl Alcohol (also known as IBA Isobutanol); (4)     Isopropyl Alcohol (also known as IBA Isopropanol); (5)     Methyl Amyl Alcohol [also known as Methyl Isobutyl Carbinol (MIBC)] and (6)     Normal Butyl Alcohol (also known as NBA, Normal Butanol and N-Butanol). These products had been held by the Assistant Collector of C....

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.... composition C2H5OH. Accordingly, the impugned products Dicetone Alcohol, 2 Ethyl Hexyl Alcohol and Normal Butyl cannot be considered under Alcohol, all sorts because they do not comply with the above defi­nition of 'Alcohol' as given in the M.T.P. Act. Methyl Alcohol is the closest contender under "Alcohol, all sorts" but once again the definition of Alcohol very clearly states Ethyl Alcohol and not Methyl. In my opinion, 'Alcohol all sorts' refers to two different types of alcohols defined in the M.T.P. Act, viz. absolute alcohol, denatured spirit and rectified spirit and the alcohol beverages, but not the alcohol derivatives as mentioned by the appellants. Indeed, if appellants' contention is sustainable, then numerous compounds with....

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....(27) E.L.T. 617 and have contended that this citation is directly and squarely applicable in their case. They have further contended that they have challenged the impugned order before the Bombay High Court in Writ Petition No. 3462 of 1988 filed on 25th April, 1988 and which was withdrawn by them with permission to file appeal before this Tribunal and the same was permitted and time granted by the High Court to file appeal before the CEGAT. They have filed the appeal within time and they have submitted that there has been to delay and if there is any, the same may be condoned. 4. We have heard Shri D.B. Shroff, learned Advocate for the appellants and Shri M. Jayaraman, learned Departmental Representative for the respondents. During....