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2016 (9) TMI 40 - AT - Central ExciseRemission of duty payable on 4082 MTs of molasses - deteriorated due to auto-combustion and ultimately became unfit for consumption - Held that:- the issue is no longer res integra and stands covered by the judgement of the Hon’ble Allahabad High Court rendered in the case of CCE Allahabad Vs Balrampur Chini Mills Ltd. [2005 (7) TMI 30 - HIGH COURT ALLAHABAD]. The appellant had taken all pre-cautionary steps that can be taken and it was only due to excessive production and generation of molasses that State Government had not given permission to clear the said molasses; that the quantity under dispute became unusable which was destroyed and there was no dispute to the fact that the goods were unfit for human consumption. It is also found that, the molasses was susceptible for deterioration due to auto-combustion and due to long storage of molasses in the masonry tank, it quickly deteriorated and became unfit for consumption. Therefre, the impugned order is liable to be set aside and consequently the rejection of remission of duty by the adjudicating authority besides imposition of penalty of ₹ 1 lakh and the demand of interest are set aside as unsustainable in law. - Decided in favour of appellant
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