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TMI Blog2013 (11) TMI 744X X X X Extracts X X X X X X X X Extracts X X X X ..... ses on the ground that the said molasses has more than 50% of the water content and hence needs to be destroyed as unfit for human consumption, in the said application the appellant has sought the remission of duty. The said application was disposed of by the Adjudicating Authority by dismissing the claim for remission of the duty involved. Aggrieved by such an order appeal was filed before the first Appellate Authority. The first Appellate Authority rejected the appeal. 3. Ld. counsel would take me through the order-in-original and order-in-appeal submit that both the lower authorities have erred in rejecting the remission application; he would then produce translation of letter dated 04.11.2011 issued by Inspector-Prohibition & Excise, N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of molasses which is stored in tank No. 1 separately. 7. On perusal of the records, I find that the sample of molasses which was drawn by the Central Excise Department was sent to the Central Excise and Customs Laboratory in Vadodara, which was on the analysis; vide file No. RV/SU/78/41/7410, stated that the said sample of molasses does not conform to the density characteristics mentioned for Cane Molasses and the percentage of water content indicates 61.9. It is also seen from the letter dated 04.11.2011 from the office of the Prohibition and Excise Department of the Government of Gujarat which specifically directed the appellant to destroy the said molasses to the tune of 430.830. M. Tones as it contents more than 50% of the water, is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reading of 430.830 M. Tones-Tank-1 taken as 430.830 M. Tones which comes to 430.830 M. Tones. 8. On perusal of the above said visit note, I find that there is link between the test report given by the Dy. Chief Chemical Examiner and the letter of the Inspector of Prohibition Excise as regards the contents of Molasses 430.830 MT. in tank No. 1 of the appellant factory. Since it is an admitted fact that the said molasses contents more than 50% of the water and is not usable and not marketable, the application for the remission of the duty liability needs to be allowed inasmuch, as when the goods which are indicated as unfit for human consumption, needs to be destroyed. It is common knowledge that molasses are destroyed in the present of St ..... X X X X Extracts X X X X X X X X Extracts X X X X
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