9911796707
TMI Blog2002 (8) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... DR, for the Respondent. [Order]. - Examined the records of the case and heard both sides. 2. The appellants are manufacturers of various excisable products including molasses. During the period 2-1-99 to 30-11-99, they found a total loss of 784.910 MTs of molasses in their storage tanks and applied for remission of duty on the lost quantity of molasses under Rule 49 of the erstwhile Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner to the effect that the Commissioner had rejected their request for remission of duty on the lost quantity of molasses. The appeal is against this communication and the present application is for waiver of pre-deposit of an amount of duty of Rs. 3,92,455/- and for stay of recovery thereof, pending the appeal. 3. As the appeal itself can be finally disposed of at this stage, I allow the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relied on the decision of this Bench in Rosa Sugar Works v. CCE, Lucknow - 2001 (132) E.L.T. 323 (T) = 2001 (45) RLT 1008 as also that of the Southern Zonal Bench, Chennai in Standard Pencils (P) Ltd. v. CCE, Chennai [2002 (48) RLT 949]. Fairly enough, ld. JDR has raised no serious objection to a remand of the matter following the cited decisions of this Tribunal. 5. Examined the submissions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee by his subordinate officer. This was not contemplated under Rule 49 ibid. In the circumstances, I have to follow the ratio of the cited decisions and set aside the impugned proceedings, and I do so. The present appeal is allowed by way of remand, with a direction to the Commissioner to pass a speaking order on the remission application after giving the assessee a reasonable opportunity o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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