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Bajaj Hindustan Sugar & Industries Ltd vs C.C.E. Allahabad on 8 June, 2015 cites

Lakshmi Sugar And Oil Mills Ltd. vs Cce on 5 April, 1991

On careful consideration of the submissions made, we note that molasses is subject to dual control. Control is simultaneously exercised both by Central Excise Authorities as well as State Excise Controller of Molasses. We note further that the contention of the appellant was that they were doing everything including spraying of cold water on the tanks to prevent auto combustion and once auto combustion started, they informed the Central Excise Authorities as well as the State Excise Controller seeking guidance. We note that the appellants had gone right up to the High Court in their efforts to prevent total loss of molasses by auto combustion. Thus, we find that there was no negligence on the part of the appellant. In this view of the matter, we hold that it was a fit case for remission of duty. In the circumstances brought out by the appellants, we hold that the demand for duty is not sustainable. Similar cases we note came up before the Tribunal and the Tribunal after examining the facts held similarly. The cases cited and relied upon by the appellant decided by this Tribunal are the case of Saraya Sugar Mills v. CCE reported in 1997 (93) E.L.T. 264 and Shankar Sugar Mills v. CCE reported in 1994 (71) E.L.T. 753 (Tribunal) = 1994 (52) ECR 354.
Customs, Excise and Gold Tribunal - Delhi Cites 2 - Cited by 42 - Full Document

M/S Saraya Sugar Mills Ltd vs Cce, Allahabad on 22 April, 2014

On careful consideration of the submissions made, we note that molasses is subject to dual control. Control is simultaneously exercised both by Central Excise Authorities as well as State Excise Controller of Molasses. We note further that the contention of the appellant was that they were doing everything including spraying of cold water on the tanks to prevent auto combustion and once auto combustion started, they informed the Central Excise Authorities as well as the State Excise Controller seeking guidance. We note that the appellants had gone right up to the High Court in their efforts to prevent total loss of molasses by auto combustion. Thus, we find that there was no negligence on the part of the appellant. In this view of the matter, we hold that it was a fit case for remission of duty. In the circumstances brought out by the appellants, we hold that the demand for duty is not sustainable. Similar cases we note came up before the Tribunal and the Tribunal after examining the facts held similarly. The cases cited and relied upon by the appellant decided by this Tribunal are the case of Saraya Sugar Mills v. CCE reported in 1997 (93) E.L.T. 264 and Shankar Sugar Mills v. CCE reported in 1994 (71) E.L.T. 753 (Tribunal) = 1994 (52) ECR 354.
Custom, Excise & Service Tax Tribunal Cites 1 - Cited by 2 - Full Document
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