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TMI Blog2010 (2) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... or marketing, the report of Chemical Test is required. In the present case, as the molasses were not available, therefore no Chemical Test had been conducted and hence, the request for remission of duty was rejected. Held that- rejection of remission was not correct especially as there was no evidence of their removal from factory of production. - E/EDM/61/2006 - A-146/KOL/2010 - Dated:- 23-2-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lasses were not available, therefore no Chemical Test had been conducted and hence, the request for remission of duty was rejected. 4. Contention of the Appellant is that an Application for Remission of Duty was filed on 16-12-1988 asking for remission of duty in respect of molasses in the pits which became unfit for consumption or marketing. No sample was taken and after a lapse for more than 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the factory and therefore, their re quest for remission of duty may be allowed. 5. On the contrary, the Revenue relied on the decisions of the Tribunal in the case of Kada Sahakari Sakhar Karkhana Ltd. v. CCE, Aurangabad reported in 1996 (88) E.L.T. 671 (Tribunal); in the case of Dhuriapar Kisan Sahakari Chini Mills Ltd. v. CCE, Allahabad reported in 2008 (221) E.L.T. 58 (Tri.-Del.); and in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion was up held. In the case of Dhuria par Kisan Sahakari Chini Mills Ltd. (supra), the Tribunal upheld the rejection of the Remission of Duty Application on the ground that the loss of molasses was not verified by the State Excise Authorities having physical control over the factory of the assessee. In the case of Dhampur Sugar Mills (supra), the Tribunal after taking into consideration the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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