2001 (8) TMI 561

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.... [Order].-  The appellants manufacture PPC Cement falling under Tariff heading No. 2502.29 of the Central Excise Tariff Act, 1985. They applied to the Commissioner of Central Excise for remission of duty on 103.844 M.Ts of PPC Cement under Rule 49(1) of the Central Excise Rules, 1944. In their letter, they stated that on 12-8-1999 at 07.15 hrs., the lower chute below the Cement Silo sudd....

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....this cement may be remitted under Rule 49(1) ibid. 2. The concerned Range Officer visited the factory on the same day and confirmed the facts as submitted by the appellants. 3. The Commissioner of Central Excise, however, vide his Order dated 9-10-2000 has recorded the findings that at the time of accident, the party did not take adequate precautions to shift the cement to a safe/s....

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....-2-2001, they have intimated that they are not in a position to appear personally and have requested that their appeal may be decided on merits. Accordingly, I have heard Shri A.S. Bedi, SDR for the respondents. I have considered the submissions made before me. The first proviso under Rule 49(1) inter alia provides that a manufacturer shall have to pay the duty leviable on any excisable goods whic....