9911796707
TMI Blog1996 (6) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... rder]. This appeal is directed against the Order-in-Appeal No. A/06/92 dated 13-1-1992 of the Collector of Central Excise Customs, (Appeals) Pune. 2. The Appellants sought permission from the Competent Authority for remission of duty vide Rule 49 of the Central Excise Rules for 1310.440 M.T. of Molasses involving Central Excise duty of Rs. 41,279/- on the ground that the same had became ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... what was removed was merely the waste and it that case, duty cannot be demanded on Molasses. To substantiate the same he has referred to the Tribunal decision in Shankar Sugar Mills v. Collector - 1994 (71) E.L.T. 753 (Tribunal). He has also pleaded that once remission of duty is granted, there is a bar of Res judicata and the issue cannot be re-opened. For this the ld. Advocate refers to the deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m duty vide Rule 49 of the Central Excise Rules on the ground that Molasses had become unfit for consumption and accepting their said plea, remission was granted. It was subsequent thereto, that the appellants removed the goods. Happening of some subsequent event was not existent at the time of passing of the order and as such, it is not open to the party to plead Res judicata. The said principle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their character, they ceased to be Molasses and the Certificates from Western Maharashtra Development Corporation dated 25-7-1983 read with the Order passed by the Competent Authority granting remission, establishes beyond doubt that the Molasses have become unsuitable and hence fall within second proviso to Rule 49 of the Rules, cannot be accepted when the evidences and the admission from the App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngineering Works (supra) and the Tribunal have in Re : M/s. Dhampur Sugar Mills (also supra) have held that such sub-standard goods still remain liable to duty. 7. Considering from this angle, therefore, the duty demand raised appears to be in confirmity with the law and there is no reason to interfere with the same. 8. The appeal is under the circumstances rejected. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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