2005 (6) TMI 150

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....e an assessee of Central Excise engaged in manufacture of sugar, molasses and Ethyl Alcohol and their Managing Director. 2. The assessee have been denied the benefit of Notification 67/95 claim on molasses used up in intermediate stage of manufacture of Ethyl Alcohol which was partially cleared on payment of duties and partially used for portable purpose and therefore no excise duty was paid on s....

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....is found to not on this issue as also perusal of the notice issued in this case reveals that it mentions about the Jurisdictional Assistant Collector to have issued a direction to the assessee to pay the duty on molasses which are out in eligibility to Notification 67/95. We find no reason to grant the benefit of bar on limitation to the appellants when they defy an order have evaded the duty by a....