1997 (1) TMI 247

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....gh, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - By the impugned order, duty demand of Rs. 6,38,095/- has been confirmed on 38733 quintals of molasses destructed by auto-combustion on the ground that this was the result of improper storage, negligence and carelessness on the part of the appellants. In addition a penalty of Rs. 1.5 lakhs has been imposed by the adjudi....

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....lessness or negligence on the part of the appellants. 3. Learned DR, Shri Jangir Singh on the other hand contends that auto-combustion being a slow process taking place over a long period of time, the appellants should have taken precautions well in advance and not waited till the last moment when the temperature increased alarmingly. 4. We have considered the rival submissions. Noting....