2014 (1) TMI 1210

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....h, Senior Advocate with S.M. Singbal and Makarand Joshi, Advocates, for the Respondent. ORDER The Commissioner of Customs and Central Excise has filed these two appeals challenging the judgment and order dated 21-6-2011 passed by CESTAT, West Zonal Bench, Mumbai [2011 (273) E.L.T. 528 (Tri.-Mum.)]. 2. Both these appeals can be disposed of by a common judgment since they involve simil....

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....;A reply was filed by the respondent dated 30-4-2002 and it was stated in the reply that the Denatured alcohol was used as a raw material for the manufacture of finished products and that Ethyl Alcohol was denatured by addition of a small quantity of DEP (Diethyl Pathalate). It was contended in the reply that the said process was required to be followed as a statutory obligation under the provisio....

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....on that there was a failure on the part of the Revenue to declare that they were adding DEP in duty paid procured ENA and it could not be held to be suppression, since it was a well known fact and that the excise authorities were under the obligation to know the said fact and, therefore, CESTAT held that the extended period of time could not have been invoked in the instant case by the Department.....