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2012 (10) TMI 502 - AT - Central ExciseDemand of duty in respect of molasses - clandestinely removed - Molasses stored in kuchcha pit - rejection of remission application - Held that:- Revenue is simply proceeding on the ground that it cannot be believed that molasses were intact during 14 months of the period irrespective of stored in katcha pits, but lost the same within a period of 4 months. As sale of molasses is controlled by UP Sheera Niyantran Adhiniyam, 1964 and manufacturer again cleared the goods beyond the State Supervision and Promotion by the State Controller of Molasses. It is found that there is absolutely no evidence on record reflecting upon clandestine removal of the goods. It has been held in number of decisions that where the molasses are stored in katcha pits and are unfit for consumption their destruction has to be allowed as decided in U.P. STATE SUGAR & CANE DEVELOPMENT CORPN. LTD. Versus CCE, ALLAHABAD [2007 (2) TMI 473 - CESTAT, PRINCIPAL BENCH, NEW DELHI] - as in thus case it has to be held that Molasses were destroyed or damaged on account of weather conditions and rainy season, the remission has to be granted in such a case - in favour of assessee.
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