9911796707
TMI Blog2012 (10) TMI 928X X X X Extracts X X X X X X X X Extracts X X X X ..... partment is that a quantity of 10821 Qtls of sugar manufactured by the appellant got damaged before it could be sold in the market as a result reprocessing was undertaken to make sugar marketable and in the course of reprocessing 750 Qtls of sugar was lost. If we go by these facts, it is obvious 750 Qtls of sugar regarding which the Revenue has claimed Excise duty was not removed/marketed by the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e engaged in the manufacture of V.P. Sugar and molasses. During the course of scrutiny of RT-7 returns and ER-1 returns of the appellant, it was found that for the months of December, 2003 to March, 2004, a total quantity of 10821 Qtls of BISS sugar (damaged sugar) was reprocessed by the appellant and in the reprocessing of sugar, 750 Qtls of sugar was lost. The Department taking note of the afore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n-original. 4. The respondent has failed to cause an appearance despite calls. So we have proceeded to decide the appeal ex parte. 5. Shri M.S. Negi, learned DR for the appellant has contended that if the sugar was damaged before removal, the respondent could have applied for remission of Excise duty under Rule 21 of Central Excise Rules, 2002 instead of reprocessing the damaged sugar which re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent and it was lost during the manufacturing process to make it marketable. Therefore, there could be no incidence of levy of Excise duty on the sugar lost in the reprocessing of damaged sugar to make it marketable. Thus, we do not find infirmity in the impugned order of the Commissioner (Appeals) allowing the appeal of the respondent and setting aside the order-in-original. 8. In view of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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