- (1.) HEARD Shri V.K. Raghuvanshi, learned counsel appearing for the appellant and Shri Sudhakar Singh, learned counsel appearing for respondent M/s. Indian Potas Limited. This appeal has been filed by the Commissioner of Central Excise under section 35G(1) of the Central Excise Act, 1944 against the judgment and order dated September 4, 2008.
(2.) THIS appeal was earlier dismissed by a Division Bench of this court vide the judgment and order dated March 30, 2009 against which order, the Department filed SLP No. 3692 of 2009 (converted into Appeal No. 7481 of 2011). The hon'ble apex court vide the judgment and order dated August 26, 2011 set aside the order of the High Court dated March 30, 2009 and disposed of the matter directing the High Court to dispose of the appeal expeditiously as possible, preferably, within six months. This appeal has been listed before this Bench today and has been heard. We have heard learned counsel for the parties and proceed to decide the appeal finally as agreed by the learned counsel for the parties.
(3.) THE appeal has been preferred on the following two questions of law, which are as follows: (A) Whether the remission of Central excise duty can be allowed despite undisputed fact of shortage of 895 quintals? (B) Whether there being no satisfactory reason for shortage of 895 quintals of BISS sugar, the Tribunal is justified in remission of Central excise duty?;