Remission application for burnt molasses to be decided within two months, with recovery stayed meanwhile.

The High Court directed the Central Excise authority to decide the pending remission application concerning burnt molasses and to determine the petitioner's liability to Central Excise duty within two months. Recovery of the disputed duty was stayed for that period, ensuring that coercive recovery did not proceed before the authority's decision on remission and liability.

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Issues: Whether the Central Excise authority had complied with the earlier direction to decide the petitioner's application for remission in respect of burnt molasses, and whether recovery of the claimed excise duty should be restrained pending such decision.

Outcome: The authority was directed to decide the remission application and the petitioner's liability to Central Excise duty on burnt molasses within two months, and recovery of the disputed amount was stayed for that period.

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