9911796707
TMI Blog2004 (1) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... n. The goods were cleared under AR-4 procedure. The Respondents could not produce proof of export in respect of a substantial quantity of Molasses cleared for export without payment of duty. The Assistant Commissioner of Central Excise, Malenadu Division, Hassan issued Show Cause Notices and passed the Orders-in-Original Nos. 53/98 54/98 both dated 15-6-98 demanding duty of the Central Excise on the Molasses not exported. The respondents filed appeals against these two orders and the Commissioner (Appeals), vide his Order-in-Appeal No. 263/2000-C.E., dated 28-6-2000, has set aside the orders passed by the Assistant Commissioner and allowed the appeals. 3. Shri B.R. Jagdish, learned JDR appeared for Revenue and Shri K. Parameshwaran, lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l causes, but the Assistant Commissioner has issued Show Cause Notice demanding duty. The various Maritime Commissioners have condoned such losses. The condonation of the shortage is permitted by the Tribunal in several orders. In support of his contention, he relied upon the decision of the Tribunal in the case of Kesar Enterprises Ltd. v. CCE, reported in 2003 (155) E.L.T. 100. He finally raised the dispute that as per the CEGAT (Procedure) Rules, it was necessary to file separate appeals against each Order-in-Original even if Order-in-Appeal is common. He also pleaded that in terms of proviso (c) to Section 35B(1) of Central Excise Act, since the subject matter relates to goods exported, the appeal filed before the Tribunal will be witho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that transit and storage loss should be allowed for the goods cleared for export under AR 4, is not authorised by law. There is no provision for allowing any loss when the goods are cleared without payment of duty under bond, such goods being excisable and not export are chargeable to duty. The ratio of the law in Kesar Enterprises v. CCE reported in 2003 (155) E.L.T. 100 is not applicable in this case as the loss condoned in that case was for storage of molasses within the factory premises and power for such condonation is given in Rule 49 of Central Excise Rules, 1944. In the present case, during the month of February, one consignment of 97.310 MT s cleared under AR-4 No. 15/96-97 was not exported and duty was demanded on this quantity by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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