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TMI Blog2011 (1) TMI 745X X X X Extracts X X X X X X X X Extracts X X X X ..... e of State Excise officers under Rule 49 of the Central Excise Rules, 1944, the remission of duty in respect of such molasses has to be allowed and the same cannot be refused on the basis of some undertaking given by the respondent regarding not claiming the remission - Decided in favor of the assessee - E/169/2005-EX(BR) - 199/2011-EX(PB) - Dated:- 25-1-2011 - Justice R.M.S. Khandeparkar, Rakesh Kumar, JJ. REPRESENTED BY : Shri B.K. Singh, Jt. CDR, for the Appellant. Shri Rajesh Kumar, Advocate, for the Respondent. [Order per : Rakesh Kumar, Member (T)]. The respondent are manufacturers of sugar and molasses chargeable to central excise duty. In the RT-12 Returns for the April, 1998 filed by the respondents with the ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... drain out the molasses, they drained out the same in presence of the State Excise Officers, that the fact that the destruction was done in the presence of the State Excise Authorities is not disputed and that the destruction had become imminent once the Alcohol Technologist has certified about deteriorated condition of the molasses. It is against this order of the Commissioner (Appeals) that the present appeal has been filed by the department. 2. Heard both the sides. 3. Shri B.K. Singh, Ld. Jt. CDR reiterating the grounds of appeal in the revenue s appeal pleaded that the respondent had been allowed to store the molasses in kachha pits subject to condition that the storage is at their own risk and they will not ask for remission of dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the molasses, in question, was of 1987-88 sugar season, that the same had been stored for in kachha pits and in pucca pits, that during the period of dispute, no permission for storage of molasses in kachha pits within the factory was required; that since the molasses of 1987-88 period has deteriorated and become unfit for consumption, the respondents, as early as in November, 1990 had sought the permission from the Central Excise Commissioner for its destruction, that in this regard a number of letters dated 25-11-87, 5/6-2-92, 14-3-92, 5-11-93, 21-3-95, 5-2-96, 13-5-96 and 4-10-96 had been addressed to the department asking for the permission for draining out the deteriorated molasses, as the State Excise Authorities were pressing hard f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch has deteriorated and the State Excise Authorities were pressing them to drain out the same on the same was causing environmental and pollution problems. We find from the records, that there was absolutely no response from the department to the Respondent s letters seeking permission for destruction of the molasses. We find that ultimately on 7-4-98, the respondent informed the department that they are going to drain out the spoiled molasses in the presence of the State Excise Authorities which was done from 8-4-98 to 13-4-98. There is no dispute that the molasses was drained out in the presence of the State Excise Authorities and that the same had deteriorated and had become unfit for consumption. The 2nd Proviso to Rule 49(1) of the Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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