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TMI Blog2010 (1) TMI 1017X X X X Extracts X X X X X X X X Extracts X X X X ..... oard s Circular No. 261/15CC/4/82/CX-8 dated 22-10-82 according to which the sugar mills were allowed to store molasses in Kachha Pits subject to condition that no remission of duty on loss of molasses due to its storage in Kachha Pits is claimed. However, in this case, the storage of molasses in Kachha Pits was without any permission from the competent authority and without furnishing the bond required as per the Board s Circular dated 22-10-1982. The molasses remained in open Kachha Pit and it is only in March, 2005 that on test by the U.P. Excise Department, it was found that the molasses is totally lost due to seepage. On 10-5-05, the appellant submitted an application to the Jurisdictional Commissioner for remission of duty amounting t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r dated 22-10-82 had been furnished, that though the storage was without permission from the competent Central Excise Authority, it is in accordance with the Board s Circular dated 22-10-82, that the storage in Kachha Pit had been declared to the department in the RT 12 returns filed from time to time and the samples drawn had also been drawn by the Central Excise Authorities from time to time, that since the molasses was below grade, it was not feasible for the Appellant to keep the same in the covered steel tanks that on account of refusal of the U.P. Excise Deptt. for sale if the below grade molasses, it could not be sold, that it is only in March, 2005 when UP Excise Deptt. took the sample, it was found that molasses was totally lost du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... permitted the storage of molasses in Kachha Pit subject to certain conditions, One of the main condition being that the assessee undertake, not to claim any duty remission in the event of loss due to seepage etc., the appellant while storing the molasses of 1986-87 sugar season had neither obtained the permission of the competent authority nor had furnished any bond, that though the Board Circular dated 22-10-82 permitting storage of molasses in Kachha Pit subject to certain conditions which was withdrawn on 1-8-88, the appellant still continue to store the molasses in Kachha Pit, that remission of duty under Rule 21, it is necessary that the loss of the excisable goods must be due to natural unavoidable causes, that in this case, there is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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