TMI Blog2009 (10) TMI 447X X X X Extracts X X X X X X X X Extracts X X X X ..... approved as required and further since only two out of four tanks were in good condition, the loss of molasses had occurred due to negligence and willful act of the assessees and not due to natural causes or unavoidable accident so as to entitle the assessees to remission of duty. - E/194/2002 - 540-541/2009, - Dated:- 13-10-2009 - Ms. Jyoti Balasundaram, Vice-President and Dr. Chittaranjan S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apparent on record and also have filed MISC application for raising additional grounds that remission of duty is a statutory right which cannot be denied on the ground that no specific permission was obtained for storing molasses in open tanks, in the light of the Tribunal's decision in Bihar Caustic Chemicals Ltd. v. CCE [1991 (51) E.L.T. 464] and that there is no liability to pay duty until r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es that was approved and the open tanks for storage of molasses were not specifically approved as required under Rule 47(3) of the Central Excise Rules, 1944. The second plea is also not tenable for the reason that Rule 49(1) provides that duty is not required to be paid in respect of excisable goods made in a factory until they are about to be issued out of the place or premises specified under R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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