1994 (3) TMI 195

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.... was burnt by auto combustion and that all possible efforts were made to avoid the occurrence of the chemical reaction. An application for remission of excise duty on the above-mentioned quantity of molasses was filed on 29-8-1988 on the ground that the damaged molasses were unfit for use and not marketable. The appellants were permitted to dispose of the burnt molasses pending the decision on the issue of remission and the appellants also furnished an undertaking to pay the duty in case the burnt molasses was sold. The Collector of Central Excise, Allahabad rejected the application for remission for the reasons inter alia that the burnt molasses was cleared on payment of duty under protest without either the permission from the competent a....

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.... 20% of the original quantity of molasses stored. They have also raised the ground that permission had been sought for from the appropriate authority regarding removal of remnant molasses from the storage tank in order to make it ready for fresh molasses and the appellants had also asked for supervision of the removal by the Excise authorities. Learned D.R. has no objection to the grounds being permitted to be incorporated in the appeals. We are also satisfied that the additional grounds are in the nature of arguments available to the appellants and, therefore, allow the miscellaneous application. 5. The correspondence exchanged between the appellants and the Department clearly show that the appellants had taken all possible steps and pr....