IN THE HIGH COURT OF JUDICATURE AT PATNA MA No.612 of 2010 COMMISSIONER OF CENTRAL EXCISE, PATNA, 5TH FLOOR C.R.BUILDING, BIRCHAND PATEL MARG, PATNA………………………………….RESPONDENT/APPELLANT Versus M/S NEW SWADESHI SUGAR MILLS AT NARKATIAGANJ, WEST CHAMPARAN. (BIHAR)……………….APPELLANT/RESPONDENT. ----------- For appellant:- Mrs. Archana Meenakshee, Sr. SC Mrs. Archana Sinha, Jr.SC For respondent:- Mr. R.K. Agrawal, Sr.Advocate Mr. Anupa Nand Jha, Adv. ------------- 03. 06-Aug-2010 Heard learned counsel for the appellant and learned counsel for the respondent. The learned Commissioner of Central Excise, Patna has framed the relevant issue in the following words:- “ the issue involved in the instant case is to decide as to whether the product ethyl alcohol (rectified spirit) is an excisable product, classified under Chapter- 22 of the Central Excise Tariff Act, 1985 or it is an alcoholic liquor for human consumption, falling under the ambit of State Excise. On the basis of possibility of ethyl alcohol (rectified spirit) being converted into potable liquor, the Commissioner held that ethyl alcohol (rectified spirit) is an alcoholic liquor for human consumption.” The Customs Excise and Service Tax Appellate Tribunal, Kolkata by the order under appeal dated 4th February 2010 has allowed the appeal of the respondent by relying upon judgment of the Supreme 2 Court in the case of Deccan Sugar & Akbari Co. Ltd. Vs. Commissioner Excise, Andhara Pradesh & other analogous cases reported in (2004) 1 SCC 243 wherein it has been held that the revenue was in error in treating rectified spirit as potable liquor. We find the impugned order of the Tribunal in accordance with the decision of the Supreme Court. Hence we find no merit in this appeal. It is accordingly dismissed. perwez (Shiva Kirti Singh, J.) (Birendra Prasad Verma,J.)