2001 (7) TMI 160

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....9-12-1999 passed by Commissioner of Central Excise, Allahabad. The facts in brief are that the appellants filed an application dated 31-12-1998 for condonation of duty amount of Rs. 9,99,350 involved in 19,927.00 Qtls. of molasses. The remission of the duty was sought by the appellants on the ground that due to prolonged storage of molasses the same had deteriorated to lower grade and had become u....

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....bmissions made before me. The Commissioner in his order under the heading 'Discussions and Findings' has made the following observations :- "It is beyond dispute that the loss took place and the molasses deteriorated giving foul order. The main cause of deterioration occurred due to non-lifting of molasses by the distilleries". 3. The ld. Advocate for the appellants is relying on the provisi....