9911796707
TMI Blog2000 (11) TMI 828X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent. [Order]. - The appellants manufacture sugar, where molasses arise as the by-product. They had made an application for draining out the Molasses stored in Kutchcha pits, as the same had piled up due to delay in allotment of Molasses by the State Government Officers who also controlled the removal and disposal of Molasses under their law. This phenomena was spread over to other mil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceeding ordered by the Tribunal, another order dated 28-11-1997 was issued by which the remission of duty application was rejected on the grounds (i) appellants did not care to seek permission from the Commissioner of Central Excise for destruction, (ii) draining out on 30-10-1988 was not under supervision of competent Central Excise Officer, (iii) violation of Rule 47 was passed by storing Mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would result in violation of Rules 47 and 49. The appellants are in SRP, therefore, they have a right to take the deteriorated Molasses, out of the pits and remove them for agricultural purpose. Thus, effecting, what has been called a draining out the pit. If this was not done, fire hazard and pollution hazard would have occurred, besides stock piling of Molasses unfit for other use had taken pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, not established, (d) I would also like to rely upon the decisions - (i) 1993 (66) E.L.T. 513; (ii) 1992 (58) E.L.T. 270, (iii) 1994 (73) E.L.T. 393 & 210 to consider this case to be a fit case to grant remission of duty also. 5. In this view, I do not find any reason to support the order of the lower authorities since no remission orders have been passed and have not determined the remi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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