HARINAGAR SUGAR MILLS LTD Vs. COLLECTOR OF CUSTOMS AND CENTRAL EXCISE
LAWS(CE)-1991-6-3
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on June 10,1991

Appellant
VERSUS
Respondents

JUDGEMENT

T.P. Nambiar, Member (J) - (1.) THE above captioned appeals are filed against the different orders passed by the Collector of Central Excise (Appeals) wherein he dismissed the appeals filed by the appellants against orders of the adjudicating authority.
(2.) As far as appeal No. ED(T) Cal.-159/82 is concerned, the adjudicating authority had demanded Central Excise duty on 30,487.55 quintals of molasses for having removed it in contravention of Rules 9 and 49 of the Central Excise Rules, 1944 and had also imposed a penalty of Rs. 2,000/- on the appellant. As far as Appeal No. E-165/85-Cal. is concerned, the Assistant Collector of Central Excise demanded Central Excise duty of Rs. 80,199/- on the ground that the appellants had removed molasses in contravention of Rule 9(1) of the Central Excise Rules, read with Rule 49 and also imposed a penalty of Rs. 3,000/- under Section 173Q of the Central Excise Rules, 1944. The appeal against this order filed before the Collector (Appeals), Central Excise, Calcutta, was dismissed by an order dated 28-2-1985 in order No. 113/BR/85.
(3.) APPEAL No. E-85/85 Cal. is directed against order in appeal No. 626-BR/84 dated 13-12-1984 passed by the Collector of Central Excise (APPEALs), Calcutta, wherein he dismissed the appeal filed by the appellant against order of the Assistant Collector. The Assistant Collector by virtue of his order No. 7184 dt. 29th April, 1984 had confirmed the demand of duty of Rs. 73,449.02 on the ground that 23,317.15 qtls.of molasses were removed by the appellants in contravention of Rule 9(1) and 9(2) of the Central Excise Rules read with Section 11A of the Central Excises & Salt Act, 1944. He also imposed a penalty of Rs. 2,000/- on the appellant under Rule 173Q of the Central Excise Rules, 1944.;


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