2017 (2) TMI 474

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....For the Respondent : Aprajita Bansal ORDER 1. Heard Sri Rajesh Singh Chauhan, Advocate, for appellant and Mr. Aprajita Bansal, Advocate, for respondent. 2. This appeal under Section 35-G of Central Excise Act, 1944 (hereinafter referred to as "Act, 1944") has arisen from judgment and order dated 09.10.2012 passed by Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafte....

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....hether the Customs, Excise & Service Tax Appellate Tribunal is justified in holding that the molasses had been cleared on payment of duty at appropriate rate when the respondent paid duty at the rate of 20 per cent ad val. through the effective rate of duty at the time of clearance was Rs. 50/- Qtl." 3. Learned counsel for Revenue, at the outset, could not dispute that Commissioner (Appeals) as....