2005 (2) TMI 723

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.... Shri V. Valte, SDR, for the Respondent. [Order]. -  I have heard both sides and perused records. 2.The case relates to remission of duty on 3100.20 qntls. of molasses claimed by the appellant as loss during storage. The Commissioner rejected the appellant's claim with the following finding :- "I have gone through the facts of the case and written submission as well as oral subm....

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....he party cannot be considered. Accordingly I reject party's application for remission of duty on 3100.20 qntls. of molasses lost in Steel Tank No. 1 for sugar season 2001-2002." [14] 2.The contention of the learned Counsel is that there was no discrepancy between the State Excise records and the Central Excise records inasmuch as actual balance was NIL according to U.P. State Excise record a....