9911796707
TMI Blog2013 (11) TMI 744X X X X Extracts X X X X X X X X Extracts X X X X ..... - CESTAT, NEW DELHI] - the molasses were declared to be unfit for human consumption - In this situation, the demand of duty on the drainage out quantity of molasses is not justified. There is link between the test report given by the Dy. Chief Chemical Examiner and the letter of the Inspector of Prohibition Excise as regards the contents of Molasses 430.830 MT. in tank No. 1 of the appellant factory - it is an admitted fact that the molasses contents more than 50% of the water and is not usable and not marketable – thus the application for the remission of the duty liability needs to be allowed - the goods which are indicated as unfit for human consumption, needs to be destroyed – order set aside – Decided in favour of Assessee. - Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in an identical situation Division Bench of the Tribunal in the case of Shakumbari Sugar Allied Ind. Ltd. Vs. Comr. Of .EX.Meerut-I [2006 (206) E.L.T. 497 (Tri. Del.) and Commissioner of C.EX., Meerut-II Vs. D.S.M. Sugar [2011 (267) E.L.T. 554 (Tri. Del.)] has held that more than 50% water content in the molasses if declared unfit for human consumption and not marketable, duty needs to be remitted. 4. Ld. departmental representative on the other hand would submit that there is no finding to show that water content of 50% of more in molasses is unfit for human consumption and there is no link or key in the copy of the certificate issued by the said Excise Officer. It is his submission that there is nothing on record to show how this wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y justifiable reasoning. I find that the first Appellate Authority has rejected the appeal only on the ground that there is no reliable link or key the certificate issued by the State Excise Officers. On perusal of the records, it transpires that the said certificate issued by the State Excise Department is directly relatable to the application made by the appellant and which is endorsed by a visit note of the Superintendent of the Central Excise along with State Excise Officers to the appellant s factory. The said visit note is reproduced below:- As directed by the Asst. Commissioner, Central Excise Customs, Division-OLPAD, Surat-II, I Superintendent, Central Excise Customs, Range-V, Division-OLPAD, Surat-II, had visited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the sides, and after considering the detailed factual position, as discusses above, it is seen that the drainage of molasses was, in fact of watery molasses which were declared to be unfit for human consumption. As per the appellant the same was, in fact, not marketable and hence not excisable molasses. Inasmuch as the same was mainly water mixed with molasses leaked from the valve of tank No. 1. As such, there was no requirement for the appellant to seek any remission of duty from the Revenue. In any case such drainage was conducted under the supervision of the State Excise authorities with due intimation to the Central Excise authorities, in which case it would amount to deemed application for remission of duty. Even in their reply to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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