2004 (5) TMI 151

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....s filed by the appellants against the Order-in-original passed by the Commissioner of Central Excise. 3. The appellants are engaged in the manufacture of sugar and molasses. 4. The appellants applied for remission of duty in respect of molasses under Rule 49 of the Central Excise Rules on the ground that the molasses in question were destroyed during handling and storage. The application was....

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.... contention of the Revenue is that the appellants have not followed the procedure as they have not informed the department within 24 hours of the loss. 7. The appellants are engaged in the manufacture of sugar and during the manufacture of sugar, they are getting molasses which were stored in the tanks and this is being received in tanks through pipes and the Mill is under the control of the St....