2000 (5) TMI 316

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..... Shri M.M. Dubey, JDR, for the Respondents. [Order per : G.R. Sharma, Member (T)]. - In the impugned order Ld. Commissioner confirmed a demand of Rs. 37,46,827/-. Being aggrieved by this order, the appellants have filed the captioned appeal. 2. The facts of the case in brief are that the appellants are engaged in the manufacture of V.P. Sugar. In the process of manufacture of sug....

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.... auto-combustion had started. He submits that since molasses are under the control of State Excise authorities in so far as their sale is concerned, they also approached the State Excise Commissioner and Controller of Molasses for allotting the molasses to distilleries. He submitted that when no positive response was available from the State Commissioner/Controller of Molasses, the appellants file....

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.... was no negligence on the part of the appellant in removing the molasses on payment of duty. He submits that since there was no negligence and since every effort to ensure that the molasses is sold out, was taken by the appellant, therefore, the demand of duty was not warranted. Ld. Counsel submitted that when the molasses became unfit for human consumption, they made a request to the Commissioner....

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....mmissioner in his order has very clearly brought out these facts showing negligence on the part of the appellant. He submits that the demand has rightly been confirmed. He reiterates the findings of the Ld. Commissioner. 5. We have heard the rival submissions. On careful consideration of the submissions made, we note that molasses is subject to dual control. Control is simultaneously exerc....