1999 (9) TMI 879

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....nedy, JDR, for the Respondent. [Order]. -  The present application is for dispensing with the condition of pre-deposit of the duty-amount of Rs. 4,20,334.00 and penalty-amount of Rs. 1,00,000.00 imposed by the Commissioner of Central Excise, Patna. 2. Arguing on the application, Shri S.K. Bagaria, learned Advocate submits that the present impugned Order has been passed by the Commiss....

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.... it tested in compliance with the Tribunal's directions, the adjudicating authority has refused to rely upon the said outcome of the test report which was in their favour, on the ground that the molasses were manufactured in the year, 1987 and the test report conducted in the year, 1998, cannot be made the basis to decide the excisability of their molasses in the year, 1989, during which period, t....

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....as no justification for the Commissioner to confirm the demand of duty on the said molasses. 3.  Opposing the arguments of the learned Counsel, Shri J.M. Kenedy, learned JDR submits that the applicants subsequently stored fresh molasses in the same Kutcha Pit along with old and damaged molasses. The said molasses were subsequently cleared by them. It is the Department's case that the mixtu....

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....ntinued to lie in their Kutcha Pit and are there even today. He submits that the clearance of the molasses is always subject to Allotment Orders by the State Excise Authorities and Molasses Controller. As such they can never clear the damaged molasses to their buyers. 5.  I have considered the submissions from both sides and find that the applicants have a good prima facie case. There is a....