2015 (10) TMI 874

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..... ed for which remission has already been granted. - Decided in favour of assessee. - Excise Appeal No. 3891 of 2006 - Final Order No. 52210/2015 - Dated:- 10-7-2015 - Mr. G. Raghuram, President and Mr. H.K. Thakur, Technical Member, JJ. For the Petitioner : Shri Mayank Garg (Advocate) For the Respondent : Shri R.K. Grover (A.R.) ORDER Per. H.K. Thakur :- This appeal has .....

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..... evenue argued that the remission allowed to the appellant as per order dated 25/6/12 of CESTAT, New Delhi pertains to the same quantity of molasses destroyed for which demand has been confirmed by the lower authorities. 4. Heard both sides and perused the case records. Appellant is a State Controlled manufacturing unit engaged in the manufacture of sugar with molasses as its by-product. While d .....

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..... e 21 of the Central Excise Rules, the authorities are required to be liberal otherwise restrictive construction to Rule 21 would make it inoperable and redundant. In our aforesaid view, we are supported by the judgment of Hon ble Rajasthan High Court in the matter of Union of India v. Hindustan Zinc Ltd. (supra). 9. This is therefore a fit case in which the Commissioner ought to have allowed .....

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