2002 (8) TMI 366

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....R, for the Respondent. [Order]. - Examined the records of the case and heard both sides. 2. The appellants are manufacturers of various excisable products including molasses. During the period 2-1-99 to 30-11-99, they found a total loss of 784.910 MTs of molasses in their storage tanks and applied for remission of duty on the lost quantity of molasses under Rule 49 of the erstwhile Centra....

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....oner to the effect that the Commissioner had rejected their request for remission of duty on the lost quantity of molasses. The appeal is against this communication and the present application is for waiver of pre-deposit of an amount of duty of Rs. 3,92,455/- and for stay of recovery thereof, pending the appeal. 3. As the appeal itself can be finally disposed of at this stage, I allow the a....

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....elied on the decision of this Bench in Rosa Sugar Works v. CCE, Lucknow - 2001 (132) E.L.T. 323 (T) = 2001 (45) RLT 1008 as also that of the Southern Zonal Bench, Chennai in Standard Pencils (P) Ltd. v. CCE, Chennai [2002 (48) RLT 949]. Fairly enough, ld. JDR has raised no serious objection to a remand of the matter following the cited decisions of this Tribunal. 5. Examined the submissions.....