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2016 (12) TMI 474
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....keel Ahmad For the Respondent : Amit Mahajan,CSC,Sp Kesharwani ORDER This is an appeal filed under Section 35-G of the Central Excise Act against the order dated 25.3.2009 of the Tribunal. This appeal was admitted on 22.3.2012 on the following substantial question of law: "(i) Whether upon the facts and circumstances of the case the Tribunal was justified in rejecting the clai....
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....he Central Excise Rules. It is also on record that the process of manufacture of sugar molasses is also manufactured as 'by Product'. For the relevant period the assessee was liable to pay duty @ Rs. 50/- per quintal. During April, 2001 appellant's molasses clerk, Chief Chemist and U.P. Excise Inspector colluded with each other and issued 10020.40 qtls molasses by issuing F4 gate pa....
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....ident during handling or storage in such storage room or other approved premises. Provided that the proper officer may not demand duty due on any goods claimed by the manufacturer as unfit for consumption or for marketing subject to such conditions as may be imposed by the commissioner by order in writing." The Commissioner has rejected the said remission application. He noted in his order: ....
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....hem 4 years to file the remission of duty application with the department also remains unexplained. Hence, even without going into the issue whether 'thefts' would fall with the ambit of cases to which remission duty can be claimed, for which they have cited some case laws, I find that the remission application is liable to be rejected on this ground alone." Against order of the Commiss....