2016 (10) TMI 571

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . ASGI, for the Respondent. ORDER Appellant, U.P State Sugar Corporation Limited has filed this appeal against the judgment and Order No. 32/2008, dated 11-1-2008 passed by Customs, Excise and Service Appellate Tribunal, New Delhi [2008 (225) E.L.T. 298 (Tribunal)]. 2. Heard the learned counsel for the appellant and the learned counsel for the respondent. 3. The learned counsel for .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to grant remission on the balance quantify which could not be kept in the steel tank. 7. In our view, the approach of the Tribunal is according to law as the appellant was duty bound keep the molasses in the three tanks to their full capacity. Since appellant has not utilized the three tanks to the fullest capacity so the Tribunal was justified in granting remission of excise duty on 15,651 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X