TaxTMI 
TaxTMI 
1993 (7) TMI 163
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....nbsp;This is an appeal from the Department against the Order-in-Appeal No. M-2704/Aur-107/84 [File No. V-2 (15CC) 2358/83] dated 31-12-1984 passed by the Collector of Central Excise (Appeals), Bombay. 2. The facts of the case are that the Respondents, who are manufacturers of sugar and in the process of manufacture of sugar, the byproduct molasses is produced. During the year 1982-83 season, beca....
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....ed the demand in terms of the bond executed and directed them to pay duty. However, on appeal before the Collector (Appeals), he held that the bond was ab initio void under Section 56 of the Indian Contract Act, 1872, since binding was obtained, in the circumstances, which was impossible for them to comply. Hence he allowed the appeal of the Respondents. The present appeal is from the Revenue seek....
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....on subject to such condition imposed by him, such as ordering destruction under proper supervision or other such conditions. Hence when the statutory relief is available under the law, if a contract by way of special bond is sought to be executed, it has to be taken in the Court of law for enforcement and they are competent to decide whether such a contract is admissible and valid. The West Region....