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TMI Blog1990 (8) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... yoti Balasundaram, Member (J)]. - The sole issue for determination in this appeal is eligibility of the appellants to the benefit of exemption from payment of basic customs duty and additional duty vide Notification 39/85 in the following circumstances:- 2. The Appellants, inter alia, imported Denatured Ethyl Alcohol with 0.5% Acetaldehyde and filed a Bill of Entry seeking clearance of 2000 kil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the quantity of 1982.66 Kilolitres was in fact consumed by the importers (Appellants) for the production of Acetic Acid Glacial. A demand dated 22nd June, 1987 was issued to the Appellants calling upon them to show cause why differential duty of Rs. 64,181/- should not be recovered from them as the entire quantity was not used for industrial purpose. The Appellants replied by their letter dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e control of the Customs authorities and no allowance can be made for exemption from duty in case of loss due to evaporation of the denatured ethyl alcohol in question. The judgment of the Karnataka High Court relied upon by the appellants -Jagannath Dattatreya Shah v. Collector of Central Excise & Customs, Bangalore (1981 Tax L.R. 2787) is not applicable to the facts of this case, as that decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of Customs control. 7. As there is no provision in the Customs Act for remission of duty in the event of loss due to accident or evaporation occurring after clearance of goods from Customs control (save as found in Section 70) duty is leviable on the quantity of 17.340 kilolitres of denatured ethyl alcohol, as demanded. 8. We see no reason to interfere with the impugned order and uphold the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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