2015 (10) TMI 874

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..... over (A.R.) ORDER Per. H.K. Thakur :- This appeal has been filed by the appellant against OIA No. 223-CE/MRT-I/2006 dated 17/10/2006 under which OIO dated 31/10/2005, passed by the Adjudicating Authority, has been upheld. A demand of Rs. 83,350/- was confirmed against the appellant by the Adjudicating Authority on the grounds that duty liability, with respect to molasses destroyed in the facto .....

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..... sugar with molasses as its by-product. While deciding the remission of molasses destroyed in leakage CESTAT in order dated 25/6/12 has made following observations :- 8. It is undisputed that after the accident, was reported to the Department, the officials from the Commissionerate visited the factory of the appellant. There is nothing on the record that the excise team on inspection found some m .....

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..... the Commissioner ought to have allowed the remission of excise duty particularly when there is no evidence to show any malafide intention to evade the excise duty. Thus, we find it difficult to sustain the impugned order. Appeal is accepted. The impugned order is set aside and remission sought by the appellant is allowed. 5. In view of the above order passed by CESTAT, once remission on the same .....

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