2018 (2) TMI 700

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oner  (D.R.) Per Ms. Archana Wadhwa  As per facts on record, the M/s U.P. Stage Sugar is engaged in the manufacture of sugar and molasses.  During the process of manufacture of sugar, molasses get generated and are stored in tanks.  Due to  summer season, there is  auto combustion in the open pit, in which molasses was stored and the same turned into black carbo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... was  withdrawn subsequently vide memorandum  dated 07.10.2005. 4. In the meanwhile, the appellants appeal filed before the Tribunal was decided and it was held that  out of 28,956 qtls. of molasses, 15651 qtls. were entitled to remission and the balance quantity was held not entitled to remission.  The said order was challenged by the Commissioner before the Hon'ble High C....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....  In view of the aforesaid scenario, the order passed by Ld. Commissioner (Appeals) is set aside and remission rejection order where has been merged in order of Tribunal as aforesaid resolves the dispute". 6. The above background reveals that the assessee's claim of remission in respect of a particular quantity was rejected and they were under the liability to pay duty on the same.  H....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s U.P. State Sugar Corporation Limited. 7. On the other hand, the contention of the Revenue is that as per proviso to Section 11(1) of the Central Excise Act, 1944, if the person whom the duty or any other sums of any kind  if recoverable and he transfers or disposes of his business, the  plant, machinery etc. in the custody and possession of the person so succeeding may also be attac....