9911796707
TMI Blog2013 (9) TMI 817X X X X Extracts X X X X X X X X Extracts X X X X ..... t been challenged and having become final shall be treated to have been accepted by the petitioner, leaving no scope to challenge the levy of excise on the said part of alleged molasses - there was no loss due to natural process – it had been removed or disposed of without payment of excise duty and the petitioner as such was liable for its payment and penalty both – Decided against Petitioner. - Writ Tax No. 2233 of 2009 - - - Dated:- 27-8-2013 - Hon'ble Pankaj Mithal,JJ. ORDER Petitioner is engaged in the manufacturing of vacuum pam sugar and molasses which are excisable items. Petitioner vide application dated 20.12.2003 addressed to the Deputy Commissioner, Central Excise claimed remission of excise duty under Rule 21 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts were heard and the record was perused. It has been contended that the petitioner had informed about the storage loss of molasses within time. Storage loss upto 2% is permissible under the U.P. Sheera Niyantraka Niyamawali, 1974 whereas the petitioner has suffered loss of 1.9% only. Therefore, petitioner is not liable for payment of any excise duty on the said loss. Moreover, loss due to evaporation and other natural reasons occurs gradually irrespective of the fact that the molasses is stored in steel tanks. It is not practically possible to inform of such natural loss within a specified time of 24 hours. Sri B.K.S. Raghuvanshi, learned counsel for the respondents submits that once the petitioner's application for remission was rejec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner at any stage. It has not been challenged even in the present writ petition. Therefore, it has attained finality, meaning thereby, that plea of the petitioner that the aforesaid quantity of molasses was destroyed by natural causes during the storage was not accepted by the authorities and had failed. Since the order dated 10.7.2006 has not been challenged and having become final shall be treated to have been accepted by the petitioner, leaving no scope to challenge the levy of excise on the said part of alleged molasses. Accordingly it means that there is no loss due to natural process. This inevitably leads to a conclusion that the same has been removed or disposed of without payment of excise duty and the petitioner as such i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
