2007 (6) TMI 366 - AT - Central Excise

Summary

Issues:
Appeal against order for condonation of storage loss of molasses during a specific season. Validity of rejection of remission of duty claim. Lack of sustainability of the impugned order. Direction for a proper order on the assessee's application.

Analysis:
The appeal in this case challenges the rejection of the appellant's claim for remission of duty concerning storage loss of molasses during a particular season. The appellant argues that the rejection is inconsistent with previous Tribunal decisions in their favor. The appellant contends that the impugned order lacks substance as it merely conveys the rejection without providing any reasoning or justification, rendering it unsustainable. The Tribunal finds merit in the appellant's arguments and allows the appeal by remanding the matter. The Commissioner is instructed to issue a comprehensive order addressing the assessee's application adequately.

In summary, the judgment revolves around the dispute regarding the condonation of storage loss of molasses and the subsequent rejection of the remission of duty claim. The Tribunal emphasizes the importance of an order containing proper reasoning and justification, which was found lacking in the impugned order. As a result, the appeal is upheld, and the Commissioner is directed to reevaluate and issue a well-founded decision on the appellant's application.