1994 (9) TMI 200

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..... r]. - This appeal is directed against the order-in-original 42/89, dated 27-10-1989 confirming the demand of Rs. 45,082/- on the molasses lost or destroyed. The demand was raised on the ground that the molasses were stored in kutcha pit and that the appellants had executed a bond for discharging the duty liability irrespective of whether the molasses were lost or destroyed. 2. Shri K.P. Jo .....

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..... ction without expressly mentioning that it was granted without affecting to the right of the department to make recovery. He submits that besides that, the appellant, while storing the molasses in kutcha pit, had also executed a bond undertaking to discharge the duty liability irrespective of the deterioration or destruction. When such an express undertaking was given in that regard, it is now not .....

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..... nd that the Tribunal being the creature of the statute, it is not open for the Tribunal to go beyond the scope of the statutory rules and when the rules do not provide for raising a demand for the molasses destroyed and that too with the permission of the department the demand raised and confirmed, cannot be sustained. The order of the authority below is therefore, set aside and the appeal is allo .....

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