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2011 (1) TMI 745 - AT - Central ExciseRemission of duty - The molasses, in question was of 1987-88 and the same had been stored in four kachha pits and one pucca pit in the factory premises - It is not disputed that from November, 1990 onwards, a number of letters and reminders had been written by the respondents to the Commissioner for permitting the destruction of the molasses which has deteriorated and the State Excise Authorities were pressing them to drain out the same on the same was causing environmental and pollution problems - there is no dispute that the molasses had become unfit for consumption and the same had been destroyed in presence of State Excise officers under Rule 49 of the Central Excise Rules, 1944, the remission of duty in respect of such molasses has to be allowed and the same cannot be refused on the basis of some undertaking given by the respondent regarding not claiming the remission - Decided in favor of the assessee
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