1998 (4) TMI 343 - AT - Central Excise

Summary

The appeal was filed against the Collector (Appeals) decision dated 4-12-1991, where the appeal was dismissed. The appellant, a sugar manufacturer, stored excess molasses in katcha pit with a fitness certificate for human consumption. The appellant's request for destruction of molasses was rejected, leading to payment of Central Excise Duty under protest. The appeal for refund was also rejected. The Tribunal found that the communication conveying the Collector's decision was not appealable, and the appellant failed to request an appealable order. The appeal was dismissed.