1991 (1) TMI 151

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....itioner is a company doing the business of manufacture and sale of sugar. During the course of production of sugar the petitioner obtains molasses as a by-product. The production of molasses is a dutiable item and attracts Central Excise duty. The production, sale, supply and distribution as well as preservation of molasses is regulated under the U.P. Seera Niyantran Adhiniyam, 1964 and the Rules ....

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....age capacity and also the further fact that the said molasses had overflowed has not been disputed by the opposite parties, rather on the other hand the District Magistrate has by his letter dated 12-2-1988 wrote to the Controller of Molasses about the said overflow of molasses and for passing necessary orders for its storage, yet no action was taken in the matter. The Central Excise Authorities, ....

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....(1) that the fact of overflow of molasses although was taken up with the said excise authorities, yet at no point of time the same was brought to the notice of the Central Excise authorities and secondly that no convincing case has been made out in favour of the petitioner regarding the loss that occurred due to overflow of molasses. Having heard learned Counsel for the parties I agree with the co....