9911796707
TMI Blog1994 (5) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 of the Central Excise Rules, under the provisions of the Central Excises and Salt Act, 1944. 2.The petitioner is a manufacturer of the Vaccum Pan Sugar. In the process, commodity referred as brown sugar is produced containing 90% of the sugar. However, it is in a semi-finished form having very high percentage of molasses. This brown sugar shall have to be processed further to obtain sugar. Bet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as also without any success. 4.The respondents mainly rely on Rule 49 which reads as follows :- "Rule 49. Duty chargeable only on removal of the goods from the factory premises or from an approved place of storage — (1) Payment of duty shall not be required in respect of excisable goods made in the factory until they are about to be issued out of the place or removed from a store-room or other p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sugar into sugar was for reasons beyond the control of the petitioner. In fact proviso to Rule 49 (1) was highlighted before us by the learned counsel for the respondent. 6.In the show cause notice there is a reference to Rule 9 also. In certain circumstances, as per the explanation added to Rule 9, an intermediate product also is treated as excisable goods. The respondent contends that when the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within the term 'excisable goods'. However, it was contended that brown sugar comes within the concept of 'Sugar' which admittedly is an excisable goods. 9.The learned Counsel for the petitioner pointed out that brown sugar is not considered as sugar. In this connection the learned Counsel for the petitioner brought to our notice a decision of the Appellate Tribunal (CEGAT), Special Bench-D. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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