TaxTMI 
TaxTMI 
2009 (9) TMI 666
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.... petitioner is a Cooperative Sugar Mill. It is manufacturing molasses as a bye-product, which is an excisable commodity. 2. Since the storage capacity of the Tanks maintained by the petitioner was less, they sought permission of the Excise Department to store molasses in kutcha earthern pits, after filling up the Steel Tanks without payment of duty. The Excise Department permitted them to do....
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....petitions. 4. There is no dispute about the fact that the petitioner paid excise duty in advance, when the petitioner sought permission to store the molasses in kutcha earthern pits. There is also no dispute about the fact that the sale value of a part of the molasses got reduced at the time when they moved out of the factory. In other words, excise duty was paid by taking the market value a....
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....nt to pay the duty first. It was at that time that the Superintendent of Central Excise wrote a letter, warning the petitioner that remission cannot be sought for at a later point of time. Such a communication cannot be taken to be an adjudication of the dispute. The claim for refund is to be processed under the statutory provisions by an authority conferred with quasi judicial powers. The said po....
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....in Indian Pistons limited v. Collector of Central Excise [1990 (46) E.L.T. 3], the Supreme Court rejected the very same contention on the part of the Department. 8. Moreover, the words "relevant date" are defined in Explanation (B) under Section 11-B. Sub-clause (eb) under Explanation (B) defines a relevant date to mean the date of adjustment of duty after final assessment in case where the ....