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M/s Indian Potash Ltd. Versus C.C.E. & ST, Meerut I

2015 (10) TMI 874 - CESTAT ALLAHABAD

Remission of duty - Destruction of molasses - Held that:- Appellant is a State Controlled manufacturing unit engaged in the manufacture of sugar with molasses as its by-product - once remission on the same goods was allowed, there can be no case for .....

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H.K. Thakur, Technical Member, JJ. For the Petitioner : Shri Mayank Garg (Advocate) For the Respondent : Shri R.K. Grover (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 .....

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royed in the factory, was recoverable. 2. Shri Mayank Garg (Advocate), appearing on behalf of the appellant argued that appellant was separately seeking remission of duty on the molasses destroyed in the accident. That matter ultimately reached CESTA .....

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lowed to the appellant as per order dated 25/6/12 of CESTAT, New Delhi pertains to the same quantity of molasses destroyed for which demand has been confirmed by the lower authorities. 4. Heard both sides and perused the case records. Appellant is a .....

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d 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 mischief or reported that the acciden .....

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or avoiding such incident. Nobody deliberately would indulge in an exercise which may result in huge loss. Therefore, we are of the view that interpreting Rule 21 of the Central Excise Rules, the authorities are required to be liberal otherwise restr .....

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