2016 (2) TMI 213

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..... Singh, Adv. For the Respondent : Shri Rajiv Ranjan, Jt. Commissioner (AR) ORDER Per: P S Pruthi: This appeal is filed against Order-in-Original No. 36-46/Commr/MRT-II/2006 dated 9.11.2006 passed by the Commissioner of Central Excise, Meerut-II. 2. During the year 2003-04 to 2005-06, the appellant filed applications seeking remission of duty on account of molasses said to have been lost during .....

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..... plications having been submitted. Therefore, the question arises before us whether these applications were indeed submitted. We note that the impugned order states in the very first paragraph that "briefly stated the facts are that M/s Simbhaoli Sugar Mills filed the under mentioned applications seeking remission of duty on account of molasses lost during storage." The adjudicating authority has r .....

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..... not occur. It is also not on record whether during the three year period in question, the unit was ever visited by officers of the Audit etc. and whether any effort to investigate was made. The substantive benefit cannot be denied on the technical ground that the information was not given to the Revenue within 24 hours. Reliance is placed on the CESTAT judgment in the case of Oswal Overseas Vs. C .....

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