1990 (5) TMI 126

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....ak Kumar, J.D.R., for the Respondent. [Order per: R. Jayaraman, Member (T)].  - This is an appeal directed against the order of the Collector of Central Excise, Aurangabad bearing No. Cullr./50/88, dated 16-1-1989. The brief facts for purpose of the disposal of appeal can be stated as below:- 2. Molasses weighing 3326.726 MT of sugar season 1984-85 was stored in a pucca built pit by ....

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....lf of the appellants contended that their claim for remission of duty has been rejected only on the ground that it is not due to natural causes, which can be attributed to factors such as natural calamities like earthquake etc. The appellants have not taken due precaution to prevent the deterioration and there was no accident to the goods in question. The Collector has held that under Rule 49, the....

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....able accident. This is not a case falling under any of these categories and he, therefore, supported the order. 4. After hearing both sides, for appreciating the position regarding grant of duty remission envisaged under Rule 49, relevant portions of the rule are reproduced as below :- "Duty chargeable only on removal of the goods from the factory premises or from an approved place of storag....

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....mption or for marketing subject to such conditions as may be imposed by the Collector by order in writing." (emphasis supplied) 5. From the above, it can be seen that where excisable goods have been destroyed or lost by natural causes or by unavoidable accidents and the proper officer is satisfied about the same, duty shall not be demandable. In this case it is observed that molasses have becom....