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TMI Blog1999 (9) TMI 879X X X X Extracts X X X X X X X X Extracts X X X X ..... application is for dispensing with the condition of pre-deposit of the duty-amount of Rs. 4,20,334.00 and penalty-amount of Rs. 1,00,000.00 imposed by the Commissioner of Central Excise, Patna. 2. Arguing on the application, Shri S.K. Bagaria, learned Advocate submits that the present impugned Order has been passed by the Commissioner in de novo proceedings, when the matter was earlier remanded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icating authority has refused to rely upon the said outcome of the test report which was in their favour, on the ground that the molasses were manufactured in the year, 1987 and the test report conducted in the year, 1998, cannot be made the basis to decide the excisability of their molasses in the year, 1989, during which period, they might be marketable. He also submits that even the report of 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty on the said molasses. 3. Opposing the arguments of the learned Counsel, Shri J.M. Kenedy, learned JDR submits that the applicants subsequently stored fresh molasses in the same Kutcha Pit along with old and damaged molasses. The said molasses were subsequently cleared by them. It is the Department s case that the mixture of molasses of the old and new was being cleared by the applicants in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he clearance of the molasses is always subject to Allotment Orders by the State Excise Authorities and Molasses Controller. As such they can never clear the damaged molasses to their buyers. 5. I have considered the submissions from both sides and find that the applicants have a good prima facie case. There is a lot of force in the submissions of the learned Advocate. I find that the Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X
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