Ethanol was used as reductant to remove $NO_x$ over Ag/$Al_2O_3$ catalyst via SCR from stationary emission source. Among the tested hydrocarbon reductants, ethanol showed highest de-$NO_x$ performance over the Ag/$Al_2O_3$ catalyst. De-$NO_x$ efficiency of about 83% was obtained in the condition of GHSV 20,000 $hr^{-1}$, $NO_x$ 200 ppm, CO 200 ppm, $O_2$ 13%, $H_2O$ 5% and mole ratio of ethanol/$NO_x$ = 2 between temperature of $300^{circ}C$ and $400^{circ}C$. While $SO_2$ presence in the $NO_x$ exhaust suppressed the catalytic activity, catalyst with acid (0.7% $H_2SO_4$) treatment of catalyst showed higher catalytic activity, where In-Situ DRIFT showed S presence over catalyst surface was increased after acid treatment of catalyst. From in-situ DRIFT and SCR results, it was concluded that sulfur presence over the surface of Ag/$Al_2O_3$ catalyst was the dominant factor to control the de-$NO_x$ reaction yield via HC-SCR from the exhausted gas including $SO_2$.