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TMI Blog2012 (7) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... ner allowed the remission for the period, 1991-92 on ground that goods were deteriorated and become unmarketable due to reasons beyond the control of the assessee. In view of contradictory orders of Commissioner, dis-allowance of remission for the years, 1982-83 and 1983-84, is not sustainable - order is set aside. - EXCISE APPEAL NO.E/A/382/2006 - A-248/KOL/2012 - Dated:- 17-4-2012 - SHRI S.K.GAULE, DR. D.M.MISRA, JJ. SHRI D.C.JHA, SALES-IN-CHARGE OF THE APPELLANT FIRM; SHRI D.K.NATH, A.R.(DY. COMMR.) FOR THE REVENUE. Per Shri S.K.Gaule Heard both sides. 2. The Appellant filed this Appeal against the Order-in-Original No.5-6/MP/COMMISSIONER/2006 dated 30.03.2006 whereby learned Commissioner has disallowed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ely got destructed. By that time, restriction came in to force vide Board s Circular No.261/15cc/4/82-CX-8 dated 22.10.82 wherein the Board had allowed to store the molasses in kutcha pit, subject to execution of a bond that in the event of loss or damage, whether by natural causes or otherwise, the assessee would pay duty on such molasses and not claim remission thereon, under Rule 49A. Accordingly, the learned Commissioner held that the assessee was responsible for any deterioration and they were required to pay duty leviable thereupon. The contention of the Appellant is that the first and second provisos of Rule 49(1) of the erstwhile CER, 1944 provided that the manufacturer shall on demand pay the duty leviable on any goods which are no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... became unfit for consumption due to reasons beyond the control of assessee and remission of duty on such goods are also provided in the statute. He relied on the decision of the Hon ble Tribunal in the case of Sarjoo Sahkari Chini Mills Ltd. vs. Collector of CE. Kanpur reported in 1995 (75) ELT 336 (Tri) where it had been held that "No duty payable on goods shown to satisfaction of proper officer to have been lost or destroyed rlue to natural causes - Rules 9, 47 and 49 of Central Excise Rules,1944." The contention that even if the learned Commissioner had relied on the Board s Circular No.261/15cc/4/82-CX-8 dated 22.10.82 which provides to store the molasses in kutcha pit, subject to execution of a bond that in the event of loss or damage, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in kutcha pit were found deteriorated and ultimately got destructed. By that time restriction came into force, as such, the assessee were responsible for any deterioration and they are required to pay duty leviable thereupon. 6.1. We find that for the period, 1991-92, the Commissioner allowed the remission on the ground that the goods were burnt due to combustion. Similarly for the period, 1982-83, she had found that the goods had deteriorated and ultimately, got destructed. Therefore, there is no dispute that the goods got destructed and it stands on the same footing, for which the remission had been allowed for the period, 1992-92. Further, there is no allegation against the Appellant that they have unauthorisedly removed the molas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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