2013 (10) TMI 1196

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....For the Respondent : Mr. Pradeep S. Jetly with N.V. Kalantri JUDGEMENT:- This appeal under Section 35G of the Central Excise Tax Act 1944 ("the Act") challenges the order dated 30 July 2013 of the Customs Excise and Service Tax Appellate Tribunal ("Tribunal"). By the above impugned order the appellant was directed to pre-deposit an amount of Rs.34lakhs out of the duty demand of Rs.1.22crores....

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....ty paid on molasses used in the manufacture of its final products and utilized the same on payment of duty on Denatured Ethyl Alcohol. So far as Ethyl Alcohol was concerned no duty was payable and therefore in terms of Cenvat Credit Rules, 2004, the appellant paid/reversed 6% on the sale value of Ethyl Alcohol. 5) The revenue was of the view that credit of duty on molasses could not be taken by....

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....y the impugned order the Tribunal directed the appellant to deposit a further sum of Rs.34lakhs out of Rs.44 lakhs still payable(as it appears that Rs.63lakhs of credit has been reversed and Rs.15lakhs relates to utilization of credit on denatured spirit) out of demand of Rs.1.22crore in accordance with the proviso to Section 35F of the Act. 7) Mr. Patil, learned Counsel for the appellant submi....

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....e appellant would be considered at the time of final hearing and no interference at this stage is warranted. 9) We find that in 2005 the Central Excise Tariff Act 1985 was restructured. The case of the revenue is that prior to restructuring of the tariff, Ethyl Alcohol was an excisable goods as it found mention in the tariff but not after restructuring of the tariff. The Tribunal in the matter ....