9911796707
TMI Blog2016 (2) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods are lost by natural causes. Even if the applications were not submitted within the prescribed time, although Revenue has not been able to show us the Board Circulars, no evidence is on record to show that the loss did not occur. It is also not on record whether during the three year period in question, the unit was ever visited by officers of the Audit etc. and whether any effort to invest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order-in-Original No. 36-46/Commr/MRT-II/2006 dated 9.11.2006 passed by the Commissioner of Central Excise, Meerut-II. 2. During the year 2003-04 to 2005-06, the appellant filed applications seeking remission of duty on account of molasses said to have been lost during storage, under Rule 21 of the Central Excise Rules. The Asstt. Commissioner reported that the shortages of molasses which was l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We note that the impugned order states in the very first paragraph that briefly stated the facts are that M/s Simbhaoli Sugar Mills filed the under mentioned applications seeking remission of duty on account of molasses lost during storage. The adjudicating authority has rejected the applications on the ground that date of submission of the application was not furnished to her. Therefore, at th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs of the Audit etc. and whether any effort to investigate was made. The substantive benefit cannot be denied on the technical ground that the information was not given to the Revenue within 24 hours. Reliance is placed on the CESTAT judgment in the case of Oswal Overseas Vs. Commissioner - 2008 (225) ELT 271 (Tri-Del) and Seksaria Biswan Sugar Factory (P) Ltd. Vs. Commissioner of Central Excise, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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