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TMI Blog2017 (11) TMI 1506X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on a rule, which is not available in 2006 cannot be legally tenable - similar issue decided in the case of Chengalrayan Co-op. Sugar Mills Ltd. Vs. CESTAT & Anr. [2017 (8) TMI 310 - MADRAS HIGH COURT], where it was held that without clearance of excisable goods, there can be no duty liability on the assesee - In the present case, there is no clearance of excisable goods - appeal allowed - decid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sage of time, the product deteriorated and the appellants filed request for remission of duty on 25.04.2000. the remission of duty of ₹ 34,33,535/- payable on 6807.070 MTs of molasses was rejected by the jurisdictional Commissioner. Consequently, the present proceedings were initiated against the appellants to demand and recover Central Excise duty of ₹ 52,53,309/- The matter was adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal storage tanks within a short time. The by-product has to be stored in order to continue the production of sugar. They cannot be penalised additionally as they have lost valuable marketable products and suffered a loss. In this regard, he relied on the decision of the Hon'ble Madras High Court in the case of Chengalrayan Co-op. Sugar Mills Ltd. Vs. CESTAT Anr. in C.M.A. No.120 of 2016, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ally tenable. In any case, we note that in similar set of facts, the Hon'ble Madras High Court held that without clearance of excisable goods, there can be no duty liability on the assesee. In the present case, there is no clearance of excisable goods. The Hon'ble Madras High Court in Chengalrayan Co-op. Sugar Mills Ltd (supra) observed as below:- Therefore, having regard to what has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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