2012 (11) TMI 1017

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....sioner (AR) Per: S.S.Kang 1. Heard both sides. 2. The appeal is filed by the appellant against the impugned order whereby a demand of Rs.1,14,60,000/- was confirmed alongwith interest and equal penalty under Section 11AC of the Central Excise Act. 3. The demand is confirmed after denying the benefit of Notification NO. 67/95 dated 16.3.95 in respect of molasses consumed captively in th....

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.... in respect of molasses. 5. The appellants also submitted that the demand is time barred. A Show Cause Notice dated 1.4.2005 for the period March 2000 to May 2001 was issued by invoking the extended period or limitation on the ground of suppression with intent to evade payment of duty. 6. The contention of the appellant is that earlier to this period, there are six Show Cause Notices issued ....

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....d in 2005 (187) ELT 263. 8. The Revenue relies upon the finding of the lower authority and submitted that as molasses are used in the manufacture of rectified spirit which is exempted from payment of duty and therefore the appellants are not entitled for the benefit of Notification No. 67/95. 9. We find that the demand is confirmed after denying the benefit of Notification No. 67/1995. The a....

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....e castings which were further used in the manufacture of glass bottles. The Revenue wants to deny the benefit of the Notification on the ground that castings which are used in the manufacture of moulds are exempt from payment of duty. The Tribunal held as under:    "The issue in dispute in these two appeals is eligibility to exemption in terms of Notification No. 67/95 castings fallin....