2016 (10) TMI 571

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..... s in the three tanks to their full capacity. Since appellant has not utilized the three tanks to the fullest capacity so the Tribunal was justified in granting remission of excise duty on 15,651 quintals but refused to grant remission on the balance quantity which could be stored in the steel tank - denial of remission justified - appeal dismissed - decided against appellant. - Central Excise App .....

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..... 4. We have perused the judgement of the Tribunal. The learned Tribunal has found that combined capacity of three tanks in question was 120,000 quintals but only 107.828 quintals of molasses were kept therein which means that additional 12,172 quintals could be kept in them. 5. The learned Tribunal gave a finding that the act of the appellant in not fully utilizing the tanks and storing 28,956. .....

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