2017 (6) TMI 700

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....enue 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, Molasses, Denatured and Non-denatured Ethy....

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....ly 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 the exempted product namely, ethyl alcohol in ac....

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..... 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 that in their RT-12 returns, as well as raising p....