B.P.Jeevan Reddy, C.J. - (1.) Heard the learned counsel for both the parties. The petitioner is a Sugar Mill. Molasses is by-product of sugar. It appears that in or about the year 1988, there was excess stock of molasses and the petitioner requested Central Excise authorities to permit it to store the same in Kachcha pits. The said permission was granted by the Central Excise authorities subject to the condition that the petitioner executes a bond in the prescribed form. Accordingly, the petitioner executed a bond, dated 5-5-1988, a copy of which is annexed as Annexure '1' to this petition. Clause '2' of the Bond reads as follows : "2. If the obligors having undertaken to pay to the Collector of Central Excise full duty which may be leviable on the molasses which may be stored by the obligors in the kachcha pits at their own risk, and having further agreed not to ask remission of duty under Rule 49 of the Central Excise Rules, 1944, even if such molasses got deteriorated, lost, damaged or destroyed whether due to natural causes or otherwise, shall pay the duty as mentioned above".
(2.) The petitioner raised a contention before the authorities that substantial quantity of molasses got burnt and that they are entitled to remission of excise duty on such burnt quantity. The Superintendent Customs & Central Excise, Kashipur, vide his letter, dated 10-6-1988 stated that in terms of the bond, the petitioner is not entitled to any remission whatsoever. The said order has been questioned in this writ petition.
(3.) The counsel for the petitioner submitted that the petitioner has already paid the excise duty even on the alleged burnt quantity of molasses. He requests that an opportunity to file an appeal should be given to the petitioner now so that it can agitate the said question before the Departmental authorities. We see no objection to the said course because the petitioner has already paid the entire excise duty. Accordingly, it is directed that if the petitioner files an appeal before the appropriate authority on or before 12th June, 1991 against the letter/proceeding, dated 10-6-1988, referred to above (which is filed as Annexure '3' to the writ petition) the same shall be entertained by the appellate authority without raising an objection on the ground of limitation and be dealt with according to law.;