Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2001 (10) TMI 228

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... red ninety) has been confirmed under the proviso to Rule 49(1) of the Central Excise Rules, 1944, in respect of the sugar which has deteriorated in quality due to alleged non-processing by the appellants during the period - 1978-79 onwards till 1996-97. 2. The Revenue's contention is that the Brown Sugar which has deteriorated in quality, has not been re-processed by the appellants and the same .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the said Rule is to the effect that the manufacturer shall pay duty where he has not been able to show to the satisfaction of the proper officer that the goods have been lost or destroyed by natural causes or by unavoidable accident during the handling or storage in such store room or other approved premises (emphasis supplied). The goods in the present case have neither been lost nor destroyed i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates