2017 (6) TMI 700

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....ent Shri A. Mishra, A.R. for the Revenue ORDER Per: Dr. D.M. Misra None present for the appellants. Heard the ld. A.R. for the Revenue. This appeal is filed against the Order-in-Original No.2/DEM/2007 dated 11.1.2007 passed by the Commissioner, Central Excise & Customs, Surat I. 2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of V.P. sugar....

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....e Revenue submits that the appellant had wrongly availed the benefit of Notification No.67/95-CE on molasses being used in the manufacture of denatured ethyl alcohol cleared without payment of duty. Drawing our attention to the condition mentioned in the un-amended Notification No.67/95-Central Excise dated 16.3.95, the ld. A.R. submits that even though the appellant had paid 8% of the price of th....

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....fully considered the submissions of the ld. A. R. for the Revenue and the submissions made by the appellants in their grounds of appeal. In grounds of appeal they mainly laid emphasis on the fact that they had been continuously discharging 8% of the price of the exempted product namely, ethyl alcohol, in accordance with Rule 57CC of the erstwhile Central Excise Rules, 1944 and disclosed the fact t....

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....ufactured from the molasses, the appellant had discharged 8% of the price of denatured ethyl alcohol. In the Classification List, they have also clearly mentioned that ethyl alcohol is an exempted product. In the circumstances, we do not see any suppression or mis-declaration of facts resulting into non-payment of duty on molasses used captively. Consequently, in our view, the demand notice issued....