Tribunal grants relief in duty remission appeal due to reasonable explanation for delayed notice.

The Tribunal set aside the Commissioner's decision to reject the appellant's application for remission of duty on vented carbon-di-oxide gas due to contamination. The Tribunal found that the appellant's explanation for not providing advance notice was reasonable, as they informed the Range officer promptly after the incident. The lack of evidence supporting the Commissioner's view that information could have been given during holidays led the Tribunal to allow the appeal, granting consequential relief to the appellant.

---

---

Issues: Remission of duty on vented carbon-di-oxide gas due to excessive contamination.

In this case, the appellant applied for remission of duty on 585 MTs of carbon-di-oxide gas that was vented out due to excessive contamination with ammonia. The Commissioner rejected the application citing lack of advance information to the department. However, upon review, it was found that the appellants had explained that they were unable to provide prior notice due to the days being holidays, and they orally informed the Range officer on the first working day after the incident. The Commissioner's opinion that information could have been given during holidays was deemed unsupported as there was no evidence of specific authorization for departmental personnel to receive such information during holidays. Consequently, the Tribunal held that the appellant's application should have been allowed, especially since their claim of oral intimation to the Range officer was unchallenged. Therefore, the impugned order was set aside, and the appeal was allowed with consequential relief.

---