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Central Excise - Highlights / Catch Notes

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Remission of duty - loss of molasses due to natural causes - In ...

Central Excise

June 20, 2023

Remission of duty - loss of molasses due to natural causes - In the entire show cause notice, which is on record, there is no allegation that the petitioners had clandestinely removed the molasses in contravention of Rule 8 and had not paid the duty thereupon. - The duty cannot be levied u/s 11A of the Act even if the remission application is liable to be dismissed. - HC

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