2005 (2) TMI 300

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....oday for consideration of stay application, upon hearing both sides it is found that the appeal themselves are required to be disposed of. Accordingly, after dispensing with the requirement for pre-deposit, I proceed to consider the appeals. 2. The appellants sought remission of duty in respect of certain quantity of molasses lost during storage. The quantity worked out to 0.14% and 0.48% of th....

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....is required to be considered in terms of proviso to Rule 49 or Rule 21 of Central Excise Rules as under : "Provided that the manufacturer shall on demand pay the duty leviable on any goods which are not accounted for in the manner specifically provided in these rules, or which are not shown to the satisfaction of the proper officer to have been lost or destroyed by natural causes or by unavoida....