2000 (7) TMI 192

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.... The appeal filed by the Revenue is directed against the order, dated 31-12-1998 of Commissioner (Appeals), Guwahati, whereunder she had set aside the order, dated 27-10-1997 of Assistant Commissioner, Muzaffarpur in which, after rejecting the request of Cawnpore Sugar Works Ltd., Marhowrah, for remission of duty on 9, 985.26 quintals of molasses of 1981-82 season, ordered recovery of central exci....

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....o. SR-571 (20), dated 28-10-1983. The appellants replied to the show cause notice stating that their application dated 8-9-1983 for permission to destroy the molasses was still pending and as such the demand was hit by time -bar. They contended that there was no bar on storage in kutcha pits in case of non-availability of space. They pointed out that the said molasses could not be sold due to refu....

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....ls the Commissioner's Order. 4. We find that there is no dispute about the actual destruction/damage caused to the molasses in question. The Revenue contends that storage of the said molasses in open kutcha pits cannot be said to be destroyed by natural causes as the Appellants failed to store the same in good condition. This contention of the Revenue cannot be accepted because no sane person w....