2001 (4) TMI 392

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Respondent. [Order]. - On a careful examination of the records and on hearing both sides, I find that this case is fit for final disposal at this stage. Accordingly, I allow the present application and proceed to dispose of the appeal itself finally. 2. The appellants are manufacturers of sugar and molasses. In the present appeal, they are aggrieved by rejection, by the Commissioner of Ce....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....10 was duly intimated to the Range Supdt. and the Supdt. inspected the pit on the same day. Subsequently a show cause notice was issued by the department demanding Central Excise duty on the aforesaid quantity of molasses on the basis of the allegation that the above quantity was stored in an unapproved pit and hence duty of excise was liable to be paid on the said quantity. The show-cause notice ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es of natural justice. 3. Ld. SDR, Sh. M.D. Singh is not seriously opposed to remand inasmuch as all the facts of the case are, according to him, not clear from the letter of ld. Additional Commissioner. 4. Rule 49 of the Central Excise Rules provides for remission of duty of excise on molasses on account of loss or destruction by natural cause or by unavoidable accident during handlin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....molasses to satisfy the Commissioner regarding any such loss or destruction. The Commissioner's function under the above proviso is quasi-judicial in nature. 5. In the instant case, it appears, the question whether Pit No. 10 was an approved pit for the purpose of the above proviso was an additional question which ought to have been addressed by the proper officer. Since, admittedly, there w....