TaxTMI 
TaxTMI 
2000 (5) TMI 45
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....thout insisting on any pre-deposit within a stipulated period and further to direct the respondents not to initiate recovery proceedings during the pendency of the appeal. Issue any other writ, order or direction which this Hon'ble(3) Court may deems fit and proper under the circumstances of the case. 2.Counter and rejoinder affidavits have been exchanged, therefore, the petition is being finally disposed of at the preliminary hearing. 3.Petitioner claims that it is engaged in manufacture of country liquor, Indian made and foreign made liquor, rectified ethyl alcohol and denatured ethyl alcohol out of which only denatured ethyl alcohol is an excisable item. The excise duty on denatured ethyl alcohol was imposed with effect from 1-3....
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....s are challenged on the grounds that the petitioner has a good prima facie case and the Commissioner (Appeals) did not apply the mind to the facts. It is submitted that the Commissioner (Appeals) did not take into account that the petitioner had given a scientific …… for consumption molasses in the final dutiable of goods i.e. denatured ethyl alcohol. The main ground on which the petition is contested is that the declaration was filed after lapse of time provided by the rules and that the petitioner has failed to establish that inputs were used in production of the final products. 5.Rule 57G (1) provides that every manufacturer intending to take credit of the duty paid on inputs under Rule 57A shall file a declaration with the Assist....
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....the matter to the Assistant Commissioner by order dated 30-1-1999 observed in its order that ignorance of law is not sufficient cause for condonation of delay. It is not provided in the Rule 57G(5) that goods must be in existence on the date of filing of declaration. Yet the Commissioner (Appeals) remanded the matter to the Assistant Commissioner for de novo adjudication with a direction that the case shall be adjudicated afresh after correctly providing the scientific basis on which actual quantity of molasses used ultimately in the manufacture of Ethyl Alcohol is arrived at. This clearly indicated that even though an observation was made in the body of the order that ignorance of law is not sufficient cause for condonation of delay, yet t....
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....athur that this does not appear to have been done by the Assistant Commissioner. 7.While considering an application for stay-cum-waiver under Section 35F, the Commissioner (Appeals) is required to look at the prima facie merits of the appeal as well as undue hardship that may be caused to the petitioner. It is no doubt true that at the preliminary stage, the Commissioner (Appeals) is not required to go into the merits meticulously and in details, yet the facts stated above ought to have been considered by the Commissioner (Appeals) while deciding application under Section 35F. In his order dated 24-2-1999 the Commissioner (Appeals) has observed that the main ground of denial was that the appellant failed to state any positive cause to ex....