2003 (10) TMI 503

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....sp;This is an appeal filed by M/s. Ghataprabha Sahakari Sakkare Karkhane Niyamit against the Order-in-Appeal No. 78/2002-C.E., dated 14-2-2002 passed by the Commissioner of Central Excise (Appeals), Bangalore. 2. When the case was called, nobody appeared for the appellants nor intimation for adjournment was received. Earlier, this appeal was posted for hearing and was adjourned on the reques....

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....um on the ground of unjust enrichment. On appeal, the Commissioner (Appeals) in his Order-in-Appeal has held that 'if the appellants produce the proof of destruction of molasses, the excess duty paid to the extent of Rs. 78,681/- should be refunded'. The appellant had claimed before the Commissioner (Appeals) that the duty paid molasses was destroyed in presence of the State Government Excise offi....