1997 (9) TMI 245 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai considered a case where a sugar mill stored damaged molasses in pits and requested remission of duty. The Collector granted remission, but later found out the molasses was sold as fertilizer. The Tribunal referred the question to the High Court whether duty remitted should be demanded back due to the subsequent sale of molasses.