1993 (7) TMI 163 - AT - Central Excise

Summary

The appeal was from the Revenue seeking to set aside the Collector (Appeals) order and restore the Assistant Collector's order regarding remission of duty on unfit molasses. The Appellate Tribunal dismissed the appeal, citing previous judgments that statutory relief under Rule 49 does not require a contract and the Collector must grant remission under specified conditions. The Tribunal found no reason to interfere with the Collector (Appeals) decision.