CCE, CHANDIGARH Vs. DOGRA DISTILLERIES (P) LTD.

JUDGEMENT

(1.) THESE are three appeals filed by the Revenue. In Appeal No.E/3034/2000 D, the respondents are M/s. Dogra Distilleries Pvt. Ltd., (who have filed cross objections), and in Appeal No.E/3035/2000 D and No.E/3077/2000 D, the respondents are M/s. Kashmir Distilleries Pvt. Ltd., (who have also filed separate cross objections in each appeal). The matter relates to the eligibility of the procurers of khandsari molasses to the benefit of small scale exemption under Notification No.1/93 CE dated 28.2.93. All the three appeals were heard together and are being disposed of by this common order.

(2.) THE Commissioner of Central Excise (Appeals) in his order -in -appeal dated 28.6.2000 (Appeal No.E/3035/2000 -D and Appeal No.E/3077/2000 D) had held that the procurers of the khandsari molasses were entitled to the small scale exemption under Notification No.1/93 CE dated 28.2.93. A similar view has been taken by him in the order -in -appeal dated 24.12.99. Para -4 of the order -in -appeal dated 6.10.99 is extracted below: -

(3.) ALL the three appeals were heard on 15.02.2001 when Shri Ashok Mehta, SDR submitted that the matter was entirely covered in favour of the Revenue by the Tribunal's decision in the case of Collector of Central Excise, Chandigarh Vs. Dewan Modern Breweries Ltd. and M/s. Gupta Modern Breweries Ltd. Under their Final Order No.28 -30/2001 D dated 12.1.2001 while disposing of the appeals Nos.E/2844/2000 D, E/2845/2000 D and E/2694/2000 D, the Tribunal has taken a view that the benefit of small scale exemption under Notification No.1/93 CE dated 28.2.93 (as amended) is not available to the procurers of khandsari molasses.