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2013 (11) TMI 744 - AT - Central ExciseApplication to destroy Molasses as unfit for human consumption Molasses has more than 50% of the water content - Claim for remission of the duty Held that:- The sample of molasses does not conform to the density characteristics mentioned for Cane Molasses and the percentage of water content indicates 61.9 - the letter dated 04.11.2011 from the office of the Prohibition and Excise Department of the Government of Gujarat which specifically directed the appellant to destroy the molasses - Following Shakumbari Sugar & Allied Ind. Vs. Commissioner of C.EX., Meerut-I [ 2006 (3) TMI 640 - CESTAT, NEW DELHI] - the molasses were declared to be unfit for human consumption - In this situation, the demand of duty on the drainage out quantity of molasses is not justified. There is link between the test report given by the Dy. Chief Chemical Examiner and the letter of the Inspector of Prohibition Excise as regards the contents of Molasses 430.830 MT. in tank No. 1 of the appellant factory - it is an admitted fact that the molasses contents more than 50% of the water and is not usable and not marketable thus the application for the remission of the duty liability needs to be allowed - the goods which are indicated as unfit for human consumption, needs to be destroyed order set aside Decided in favour of Assessee.
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