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TMI Blog2001 (11) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... he Central Excise Tariff Act. For the crushing season 1981-82, they stored 41938.73 quintals molasses in Kutcha pits and 37587.53 quintals in Masonary Covered Tanks. This molasses was stored by furnishing a B-2 bond and by due permission of the Central Excise authorities. However, on 13-10-1983 they applied for the destruction of total quantity of 79525.26 quintals of aforesaid molasses on the gro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 49 of the Central Excise Rules, 1944 read with Section 11A of the Central Excise Act, 1944. The party filed an appeal but the same stood rejected vide order dated 9-1-91 passed by Commissioner (Appeals), Allahabad. 2. The present appeal is against the impugned order of Commissioner (Appeals). I have heard Shri Bipin Garg, learned Advocate for the appellants and Shri V. K. Varma, learned JDR fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terms of which they had undertaken to pay the duty and that they were not authorised to undertake the destruction of the molasses without prior permission of the Central Excise authorities. 3. I have considered the submissions made before me. In this case, it is not in dispute that the molasses in question had deteriorated and had become unfit for human consumption. In terms of the first proviso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufactured in the new crushing season, they destroyed the same. In my view, there was sufficient ground for them to have undertaken the destruction of the already deteriorated molasses pending permission from the Central Excise authority. In this view of the matter, there is no ground to demand any duty from the appellants. 4. Accordingly I set aside the impugned order and allow the appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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