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M/s The Simbhaoli Sugar Mills Ltd Versus Commissioner Of Central Excise, Meerut-II

2016 (2) TMI 213 - CESTAT ALLAHABAD

Remission of duty - molasses lost during storage under Rule 21 of the Central Excise Rules - information delayed for occurrence of loss - Held that:- Remission of duty in terms of Rule 21 is permissible subject to the satisfaction that the goods are .....

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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 gi .....

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in the statute by prescribing time limit of 24 hours, which is not laid down in law. - Decided in favour of assessee - Appeal No. E/1148/2007 - Final Order No. A/70020/2015 - Dated:- 17-9-2015 - PS PRUTHI, MEMBER (TECHNICAL) AND SS GARG, MEMBER (JUD .....

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ssioner 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 storage, under Rule 21 of the Central Excise Rules. The Asstt .....

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egarding loss should be sent within 24 hours of the occurrence to facilitate verification of the loss. The adjudicating authority, in view of the fact that the appellant could not furnish the date of information about the loss in each case, rejected .....

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ing 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 f .....

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er. Therefore, at this stage, it is to be accepted that the applications were indeed submitted. 5. Once the applications are taken to be submitted, it is for the department to make investigation if required. The learned Counsel states that the verifi .....

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en if the applications were not submitted within the prescribed time, although Revenue has not been able to show us the Board Circulars (supra), no evidence is on record to show that the loss did not occur. It is also not on record whether during the .....

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