2018 (2) TMI 71

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....lant Shri R. Subramaniyam, AC (AR) for the Respondent ORDER Per: Bench The appellant is engaged in processing of imported raw sugar into white sugar on job work basis for M/s. Thiru Arooran Sugars Ltd., with whom they have entered into a contract. During the process of conversion of raw sugar into white sugar, molasses emerge. The appellant was clearing the white sugar on payment of du....

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....said demand was made by invoking the longer period of limitation, for the period from July 2005 to August 2006. 3. The said notice culminated into an order passed by the original adjudicating authority, confirming the demand to the tune of Rs. 12,76,783/- (Rs.8,49,878/- + Rs. 4,26,905/-) along with interest and imposing penalty. The order was upheld by Commissioner (Appeals) and hence the prese....

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....is no dispute about the factual position. Notification No.67/95-CE, dated 16.03.1995, which exempts all the products captively consumed for further manufacture of the excisable goods, stands denied to the appellant on the sole ground that they were not the owner of the molasses in question and as they were doing job work for their principal manufacturer, the molasses emerged during the conversion ....

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....e decision of the Tribunal by differentiating it on the ground that in the said decision, the molasses were got from the process of their own sugarcane whereas, in the present case before him, the molasses emerge during the course of conversion of raw sugar into white sugar. We find no merits in the above reasoning adopted by Commissioner (Appeals). It stands held in a number of decisions that own....