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2010 (3) TMI 511 - CESTAT, NEW DELHIDemand – Remission of duty - the appellant company had cleared 9156.6 M.T. of molasses without payment of Central Excise Duty claiming that the same has destroyed in fire accident due to auto combustion on 6-4-07 in RCC tank No. 4, that they have also deducted the said quantity of molasses from the stock available as on 6-4-07 and that they have not sought the necessary permission from the Competent Authority for remission of duty involved on such quantity of molasses. Held that – prima facie application for remission to be first decided and then SCN be taken up. Impugned order deciding SCN without taking any decision on remission application not sustainable. Matter remanded.
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