1991 (3) TMI 169 - CGOVT - Central Excise

Summary

The case involved review proceedings initiated by the Government of India under Section 35EE of Central Excise Act regarding molasses storage. The Collector (Appeals) allowed condonation for loss due to natural causes and waived duty on unfit molasses. The Government upheld the Collector's decision, dropping the proceedings subject to verification by the Assistant Collector. Enforcement on B. 2 bonds can be sought in a Civil suit if necessary.