2012 (7) TMI 638

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....ral alcohol and Impure Spirit. Investigation was taken up by the Revenue on the ground that the appellant had crossed the exemption limit of Rs. 300 lakhs in the previous financial year 2002-03 thereby making the assessee ineligible for exemption under Notification No. 8/2003-CE dated 01.03.2003 for the year 2003-04. After verification of the records and investigation, proceedings were initiated that culminated in denial of small scale exemption under Notification No. 8/2003-CE dated 01.03.2003 and consequential demand of Central Excise duty of Rs. 2,10,972/- with interest. Further penalty equal to duty was imposed under Section 11AC of Central Excise Act 1944 and penalty of Rs. 25,000/- under Rule 25 of the Central Excise Rules on the asse....

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....ss of denaturing in the tanker does not amount to manufacture by them and therefore duty demand is not sustainable. Revenue is in appeal on the ground that appellant had deliberately mis-declared the turnover and had also not declared the fact of manufacture of denatured alcohol in their factory and therefore there was suppression of facts and mis-declaration with intention to evade duty and therefore penalties imposed by the original authority are required to be sustained and not set aside.   2. Nobody is present on behalf of the assessee. The matter is being listed for hearing from February 2010 onwards and on no occasion the assessee has been present even though the matter was listed for hearing on more than 7 occasions. Accordin....