2015 (10) TMI 711

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....;Rahul Agarwal, Jai Prakash Tripathi, Sudeep Kumar For the Respondent : Deepak Seth Judgment Shri Deepak Seth, Advocate has accepted notice on behalf of respondent nos.1 to 3. He prays for and is allowed three weeks' time to file counter affidavit. List immediately after three weeks. The petitioner is engaged in the manufacture of V.P. Sugar, which is being categorized under t....

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....natured spirit was chargeable at the applicable rate mentioned in the tarrif. Thus, Rectified Spirit, ENA etc. are excisable items, whereas Ethyl Alcohol and other spirits, denatured of any strength, continued to be exempted by virtue of notification dated 24.2.2005. Subsequently, notification dated 24.2.2005 was superseded by notification dated 17.3.2012, but no change in the status of spirits wa....

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....7.9.2012 and in view of the decision of the Hon'ble Supreme Court in the case of Pahwa Chemicals Private limited v. Commissioner, (2005) 189 ELT 257 in which the Apex Court has held that mere failure to declare some facts does not amount to willful mis-declaration or willful suppression, but there must be some positive act on the part of the party to establish either willful mis-declaraton or ....