9911796707
TMI Blog2009 (1) TMI 656X X X X Extracts X X X X X X X X Extracts X X X X ..... mmon order. The facts leading to these appeals, in brief, are as under : 1.1 The Appellants are manufacturer of sugar and their factory has a distillery unit. For distillery unit, the starting material is molasses and they used the molasses produced by them as well as duty paid molasses purchased from outside. In respect of duty paid molasses purchased from outside, Cenvat credit is taken. SCNs dt. 7-4-04 and 11-11-04 were issued to the Appellant seeking recovery of allegedly wrongly taken Cenvat credit amounting to Rs. 3,37,311/- and Rs. 3,00,727/- respectively along with interest and for imposition of penalty under Rule 13 of Cenvat Credit Rules, 2002 read with Section 11AC of Central Excise Act. Both the SCNs were issued on the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by him in writing, under this Rule and where the duty amount is more than Rs. 5,000/- only the Commissioner is empowered to allow the remission and where the duty amount exceeds to Rs. 2,500/- but does not exceed Rs. 5,000/-, Jt. Commissioner is competent to allow the remission. The review appeal therefore, was filed with prayer to set aside the Asstt. Commissioner s order setting aside the demand of duty on the molasses which were reported as lost. The Commissioner (Appeals) vide the impugned order-in-appeal has accepted the Commissioner s contention and set aside the Assistant Commissioner s orders and has remanded the matter for deciding the request of remission of duty by the competent authority. 2. Heard both sides. 2.1 Shri Bip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e carefully considered the submissions from both the sides and perused the records. On carefully going through the Orders-in-Original, I find that while the issue raised in the SCNs and decided in the Order-in-Original passed by the Asstt. Commissioner, is whether Cenvat credit of duty on the molasses, which was reported as lost during storage, is admissible, the Commissioner s review order and the order-in-appeal passed by the Commissioner (Appeals) are on totally different basis i.e. remission of duty on molasses lost during storage and competency of the Asstt. Commissioner to condone such loss. From the records, I find that there is absolutely no question of remission of duty and this is purely a case of denial of Cenvat credit on the qu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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