- (1.) Appellant, U.P. State Sugar Corporation Limited has filed this appeal against the judgment and Order No. 32/2008, dated 11 -1 -2008 passed by Customs, Excise and Service Appellate Tribunal, New Delhi [ : 2008 (225) E.L.T. 298 (Tribunal)]. Heard the learned counsel for the appellant and the learned counsel for the respondent.
(2.) The learned counsel for the appellant submitted that learned Tribunal has rejected the remission application in respect of part quantity on the ground that appellant could have served it from auto combustion by storing 12,172 qtls. more in steel tank.
(3.) We have perused the judgment of the Tribunal. The learned Tribunal has found that combined capacity of three tanks in question was 120,000 quintals but only 107,828 quintals of molasses were kept therein which means that additional 12,172 quintals could be kept in them.;