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2012 (7) TMI 322 - CESTAT, KOLKATAClaim for remission of duty on ground of molasses stored in kutcha pit being deteriorated and ultimately getting destructed - assessee contended that from perusal of the second proviso of erstwhile Rule 49 (l) of CER. 1944, there is no ambiguity that duty is not demandable on any goods which become unfit for consumption due to natural causes - Held that:- Commissioner disallowed the remission for duty only for the periods 1982-83 and 1983-84 on ground that assessee were responsible for any deterioration and they are required to pay duty leviable thereupon whereas Commissioner allowed the remission for the period, 1991-92 on ground that goods were deteriorated and become unmarketable due to reasons beyond the control of the assessee. In view of contradictory orders of Commissioner, dis-allowance of remission for the years, 1982-83 and 1983-84, is not sustainable - order is set aside.
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