2002 (1) TMI 527

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..... Sarkar, JDR, for the Respondent. [Order]. -  On hearing both sides the prayer for waiver of pre-deposit of duty of Rs. 1,66,234/- was granted and the appeal was taken up for disposal. 2. The appellant manufactures sugar and molasses. A quantity of 1278.73 MTs of molasses stored in a pucca pit attained spontaneous combustion on 9-6-1995. The Central and State excise authorities....

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....thorities would have been well advised to process the claim for remission of the duty since the fact that the burned molasses was unfit for human consumption was certified by their own authorities. The Assistant Commissioner observed that the assessees had failed to follow the procedure laid down under Rule 49 and Rule 147. He also held that the assessees had failed to take proper precautions. Hol....