2014 (1) TMI 1339

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....Central Excise Act, 1944 against judgment and order dated 4.9.2008. This appeal was earlier dismissed by a Division Bench of this Court vide judgment and order dated 30.3.09 against which order, the Department filed SLP No.3692 of 2009 (converted into Appeal No.7481 of 2011). The Hon'ble Apex Court vide judgment and order dated 26th August, 2011 set aside the order of the High Court dated 30.3.2009 and disposed of the matter directing the High Court to dispose of the appeal expeditiously as possible, preferably, within six months. This appeal has been listed before this Bench today and has been heard. We have heard learned counsel for the parties and proceed to decide the appeal finally as agreed by the learned counsel for the parties....

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.... Revenue could not show any non-accountal or illicit clearance of standard sugar and molasses obtained after reprocessing and that demand of duty is not sustainable. The finding of the Tribunal recorded in paragraph-4 is as follows.:- "4. On a careful consideration of the submissions made by both the sides, I find that BISS sugar which was reprocessed resulted in recovery of 11,029 Qtls. of standard sugard and 749 Qtls. of molasses. Revenue has not able to show that there has been any non-accountal or illicit clearance of standard sugar and molasses obtained after reprocessing. During reprocessing some loss of sugar is bound to take place which got converted into molasses. Therefore, there is no reason for demanding duty on the quantity ....