9911796707
TMI Blog1997 (9) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... r, Member (T)]. In this application questions have been framed for reference to the High Court as arising out of the order dated 27-5-1997. 2. The facts in brief are that : The assessee is a sugar mill and after obtaining permission from the Collector, stored molasses, a by-product in the manufacture of sugar in pits dug into the ground (referred to in the record as Katcha pits ) pending ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had sold the molasses for which permission has been granted, at a price of roughly 10 paise per kg apparently to be used as fertiliser. Notice was issued to the assessee on the ground that some goods had been sold and they were not unfit for consumption or marketing and therefore liable to duty at Rs. 30/- per M.T. which is the appropriate duty payable on molasses. The Assistant Collector, vacate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earing both sides at length, and with their assistance the following question has been formulated for the reference to the High Court. When at the request of the assessee the Collector had granted remission of duty payable on the molasses in terms of the second proviso to sub-rule (1) of Rule 49 for the reason that it was lost due to natural causes, does the fact that the molasses was subsequen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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