1996 (6) TMI 219

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.... Respondent. [Order]. -  This appeal is directed against the Order-in-Appeal No. A/06/92 dated 13-1-1992 of the Collector of Central Excise & Customs, (Appeals) Pune. 2.  The Appellants sought permission from the Competent Authority for remission of duty vide Rule 49 of the Central Excise Rules for 1310.440 M.T. of Molasses involving Central Excise duty of Rs. 41,279/- on the gr....

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....mission was already given and that what was removed was merely the waste and it that case, duty cannot be demanded on Molasses. To substantiate the same he has referred to the Tribunal decision in Shankar Sugar Mills v. Collector - 1994 (71) E.L.T. 753 (Tribunal). He has also pleaded that once remission of duty is granted, there is a bar of Res judicata and the issue cannot be re-opened. For this ....

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.... appellants have initially sought remission from duty vide Rule 49 of the Central Excise Rules on the ground that Molasses had become unfit for consumption and accepting their said plea, remission was granted. It was subsequent thereto, that the appellants removed the goods. Happening of some subsequent event was not existent at the time of passing of the order and as such, it is not open to the p....

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....ion of the ld. Advocate that if the Molasses changes their character, they ceased to be Molasses and the Certificates from Western Maharashtra Development Corporation dated 25-7-1983 read with the Order passed by the Competent Authority granting remission, establishes beyond doubt that the Molasses have become unsuitable and hence fall within second proviso to Rule 49 of the Rules, cannot be accep....