TaxTMI 
TaxTMI 
2014 (1) TMI 1210
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....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 similar questions of law and facts and the parti....
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....-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 provisions of Medicinal and Toilet Preparations Act, 19....
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....venue 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. The case was therefore remanded to the original ....