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2013 (9) TMI 817 - ALLAHABAD HIGH COURTLoss of Molasses During Storage – Shortage Amounts to Removal of Molasses OR Not - Whether petitioner had suffered loss of molasses during storage due to natural process in the season – Held that:- The petitioner applied for remission but the application was rejected - The order was not challenged by the petitioner at any stage - It had not been challenged even in the present writ petition - Therefore, it had attained finality, meaning thereby, that plea of the petitioner that the aforesaid quantity of molasses was destroyed by natural causes during the storage was not accepted by the authorities and had failed - Since the order had not been challenged and having become final shall be treated to have been accepted by the petitioner, leaving no scope to challenge the levy of excise on the said part of alleged molasses - there was no loss due to natural process – it had been removed or disposed of without payment of excise duty and the petitioner as such was liable for its payment and penalty both – Decided against Petitioner.
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