TaxTMI 
TaxTMI 
2010 (3) TMI 511
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....he sugar and molasses are chargeable to Central Excise Duty. Shri Gaurav Goyal, is a Managing Director of the appellant company. According to the appellant - (a) On 6-4-07, there was an incident of auto-combustion of the molasses stored in RCC tank No. 4 of the appellant's company factory due to which 9156.6 M.T. of molasses was destroyed; (b) The intimation about the auto combustion of the molasses in tank No. 4 was given to the fire department and also to the Central Excise Department on 6-4-07 by post as well as telephonically and an FIR was also lodged in the police station in Asmoli and beside this, on 7-4-07 another letter regarding the auto combustion of molasses was handed over to the Jurisdictional Central Excise Inspector; a....
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.... (Rupees Five Lakh) on Shri Gaurav Goyal, the Managing Director of the appellant company. The Commissioner while passing this order, gave a finding that as per the records of his office, no application has been received for remission of duty on molasses claimed to have been lost due to fire. It is against this order that the appeals have been filed by M/s. DSM Sugar Asmoli as well as Managing Director alongwith applications for waiver from the requirement of pre-deposit of duty demand, interest confirmed against the appellant company and penalties imposed on the appellant company and its Managing Director, and stay on their recovery till the disposal of the appeals. 2. Since there was sixteen day's delay in filing of appeal No. E/2649/09....
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....e, an application was made to the Commissioner for remission of duty on the molasses lost in fire, that from the stamp regarding receipt on the remission application, it is clear that the remission application was received in the Commissionerate office on 31-5-07, that in view of the remission application pending before the Commissioner, the Commissioner before adjudicating the demand show cause notice demanding duty on the quantity of the molasses lost in fire, should have, first, decided the remission application, but Commissioner has confirmed the duty demand alongwith interest and has imposed penalty without deciding the remission application, that the Commissioner's observations in the impugned order that no such remission application ....
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....Commissioner for remission of the duty. A copy of the application dated 30-5-07 for duty remission available in the appeal memo bears the Commissionerate's stamp dated 31-5-07 from which it prima facie appears this application had been received in the Commissioner's office on 31-5-07. We also find that subsequently the appellant had vide letter dated 12-6-07 had reminded the Commissioner in this regard and subsequently on 11-8-07, the appellant in their letter addressed to the Jurisdictional Superintendent had asked for permission for removal of the burnt molasses at the earliest, as they are being pressurised by the Pollution Control Department to remove the same and a copy of this letter had been endorsed to the Commissioner as well as to....