SCI INDIA LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Mr. Satyabir Bharti, counsel for the petitioner and Mr. Sarvadeo Singh, Central Govt. Counsel representing the Central Excise Department.

(2.) The petitioner is engaged in manufacture of denatured ethyl alcohol of any strength not fit for human consumption that is subject to the levy of excise duty. It was given four show cause notices by the excise authorities, copies of which are at Annexure 1 series. In the show cause notices it was stated that the petitioner was taking Modvat credit on molasses, the raw material for manufacture of ethyl alcohol. It was further stated that the petitioner had cleared certain quantities of the exempted final produce in breach of the provisions of a number of Excise Rules. The first show cause notice given to the petitioner was dated 31.3.1997 and it related to the period September, 1990. The second (sic) dated 24.9.1997 related to the period April-August, 1997. The third notice, dated 5.3.1998 related to the period September, 1997 to February, 1998 and the fourth notice giving rise to this writ petition), dated 9.6.1998 related to the period March to April, 1998. The petitioner filed replies to the four notices but the demands made therein were confirmed by adjudication orders, dated 8.12.1997, 7.12.1997. 27.5.1998 and 24.9.1998 respectively.

(3.) According to the petitioner, it filed appeals against all the four adjudication orders. In the first case (arising from notice, dated 31.3.1997 and the adjudication order, dated 8.12.1997) the appeal (568/Pat./2001) was dismissed by order, dated 8.11.2001. Against the appellate order, the petitioner preferred further appeal to Central Excise & Gold Control Tribunal. The tribunal allowed the appeal by order No. A/780/2002, dated 19.7.2002 setting aside the appellate and the adjudication orders.