2001 (11) TMI 195

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....alling under Chapter Heading 17 of the Central Excise Tariff Act. For the crushing season 1981-82, they stored 41938.73 quintals molasses in Kutcha pits and 37587.53 quintals in Masonary Covered Tanks. This molasses was stored by furnishing a B-2 bond and by due permission of the Central Excise authorities. However, on 13-10-1983 they applied for the destruction of total quantity of 79525.26 quint....

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.... in terms of provisions of Rules 9 and 49 of the Central Excise Rules, 1944 read with Section 11A of the Central Excise Act, 1944. The party filed an appeal but the same stood rejected vide order dated 9-1-91 passed by Commissioner (Appeals), Allahabad. 2. The present appeal is against the impugned order of Commissioner (Appeals). I have heard Shri Bipin Garg, learned Advocate for the appellant....

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....the appellants had filed a B-2 Bond in terms of which they had undertaken to pay the duty and that they were not authorised to undertake the destruction of the molasses without prior permission of the Central Excise authorities. 3. I have considered the submissions made before me. In this case, it is not in dispute that the molasses in question had deteriorated and had become unfit for human co....