Custom, Excise & Service Tax Tribunal
M/S Dsm Sugar vs Cce, Meerut on 25 February, 2008
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
PRINCIPAL BENCH, NEW DELHI
COURT NO.II
E/Appeal No.2204 /2008-SM
(Arising out of order in appeal No.19/Comm/MRT.II/06 dated 31.3.06 passed by the Commissioner of Central Excise (Appeals), Meerut)
For approval and signature:
Honble Mr.P.K. Das, Member(Judicial))
1. Whether Press reporters may be allowed to see the
order for publication as per Rule 27 of the
CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the
CESTAT (Procedure) Rules, 1982 for publication
in any authoritative report or not ?
3. Whether Their Lordships wish to see the fair copy
of the Order ?
4. Whether Order is to be circulated to the
Departmental authorities?
______________________________________________________
M/s DSM Sugar Appellant
(Rep. by Shri Rajesh Kumar, Advocate)
Vs
CCE, Meerut Respondent
(Rep. by Shri B.S. Suhag, DR) Coram: Honble Mr P.K. Das, Member(Judicial) Date of Hearing: 25.2.2008 Order No. /2008-SM(BR) Per P.K. Das:
The appellants filed this appeal against the rejection of application for remission of duty.
2. After hearing both the sides and on perusal of record, it is seen that the appellants filed application for remission of duty to the quantity of 0.35% and 0.44% for the month of December 2004 and May, 2005. The cause of loss was due to seepage in the bags, which is taken as handling and storage loss. The Commissioner rejected the remission application on the ground that the appellants failed to inform the Department within the stipulated period of 24 hours as prescribed in the Board Circular. The Tribunal in the case of Shakumbari Sugar & Allied Industries Ltd Vs CCE Meerut reported in 2004 (171) ELT 286 held that remission application cannot be rejected on the ground that appellants had not applied within 24 hours for storage and handling the loss of molasses. In the present case, there is no dispute that the loss is in the nature of handling and storage loss. Respectfully following the decision of the Tribunal, the impugned order is set aside and the appeal is allowed with consequential relief.
(Order dictated and pronounced in the open Court).
(P.K. Das)
MPS* Member(Judicial)