Duty Remission Denied: No Allegations of Rule 8 Violation or Duty Evasion; Section 11A Inapplicable for Molasses Loss.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Remission of duty - loss of molasses due to natural causes - In the entire show cause notice, which is on record, there is no allegation that the petitioners had clandestinely removed the molasses in contravention of Rule 8 and had not paid the duty thereupon. - The duty cannot be levied u/s 11A of the Act even if the remission application is liable to be dismissed. - HC....