2009 (10) TMI 447

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....nan, Advocate, for the Appellant. Shri T.H. Rao, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - Vide Final Order No. 507/09 dated 29-4-09, the Tribunal dismissed the appeal of the assessees against the rejection of the claim for remission of duty on molasses, upholding the finding of the adjudicating authority that since the place of storage of molasses was not ....

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....re of storage and in the present case since molasses were destroyed and not removed, duty liability is not sustainable, in the light of the Tribunal's decision in Harinagar Sugar Mills v. CC & CCE [1992 (58) E.L.T. 270]. 3. Both the additional grounds are legal grounds and are, therefore, permitted to be raised. Misc. Application No. 68/09 is therefore allowed. 4. Now, we take up the ROM app....

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....m or other place of storage approved by the Commissioner under Rule 47 and in the present case, the place of storage i.e. open tanks was not approved. As regards the decision relied upon by the assessees, the facts of the case are distinguishable — there is no dispute that the goods therein had become unfit for home consumption and were therefore destroyed although without permission, but in the....