1991 (2) TMI 148

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....26-2-1983 for a sum of Rs. 60,000/- stored a quantity of 1546.514 MTs of molasses in kutcha pits during the year 1982-83. The molasses got spoiled due to exposure to rough weather under the sun and rain. The molasses, on analysis of the samples by M/s. Trichy Distilleries Ltd. and EID Parry Ltd., Madras, were found to be unfit for use and therefore, were not lifted. In view of the damaged nature o....

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.... In revision before the Government, applicants have averred that the Collector of Central Excise (Appeals) has not properly considered the plea for the remission of duty under Rule 49. In this respect they relied on the judgment of the CEGAT in the case of Bilaspur Kisan Sahakari Chini Mills Ltd. [1987 (30) E.L.T. 432] and the case of U.P. State Sugar Corporation Ltd. Alanganallur [1987 (27) E.L.T....