https://www.taxtmi.com/caselaws?id=110698 Duty demand on short or lost molasses cannot be sustained until the jurisdictional Commissioner decides the remission application by a speaking quasi-judicial order after giving the assessee an opportunity of hearing. An administrative rejection, or the absence of a served order on remission, leaves the demand notice premature because liability depends on prior adjudication of remission. Where the underlying demand is premature, consequential penalty and interest founded on that demand also cannot survive. en-us Wed, 11 Feb 2004 00:00:00 +0530 Wed, 18 Apr 2012 12:35:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110698 Duty demand on short or lost molasses cannot be sustained until the jurisdictional Commissioner decides the remission application by a speaking quasi-judicial order after giving the assessee an opportunity of hearing. An administrative rejection, or the absence of a served order on remission, leaves the demand notice premature because liability depends on prior adjudication of remission. Where the underlying demand is premature, consequential penalty and interest founded on that demand also cannot survive. Case-Laws Central Excise Wed, 11 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110698