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2016 (2) TMI 1029 - CESTAT CHANDIGARHRemission of duty - No physical stock - Held that: - As the claim of remission duty was pending before the adjudicating authority, in that circumstances, the show cause notice was not required to issued by the appellant to demand duty. Further, I find that after rejection of the claim of remission of duty, no duty was demanded from M/s. Bhuna Co-op. Sugar Mills, the demand of duty from the appellant is not sustainable merely for the undertaking filed by the appellant at the time of the registration in the light of the decision this Tribunal in the case of Shetkari S.S.K. Ltd. [1994 (9) TMI 200 - CEGAT, BOMBAY] Wherein it was held With the provisions of Rule 49 being in force and that the Tribunal being the creature of the statute, it is not open for the Tribunal to go beyond the scope of the statutory rules and when the rules do not provide for raising a demand for the molasses destroyed and that too with the permission of the department the demand raised and confirmed, cannot be sustained - Appeal allowed.
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