2002 (9) TMI 478

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....r the Respondent. [Order]. - This is an appeal against the order dated 24-4-98 passed by the Commissioner of Central Excise and Customs (Appeals), Allahabad. The issue relates to remission of Central Excise duty amounting to Rs. 6,29,708.40 paise on 10495.14 quintals of molasses lost during the night of 29/30-5-96 when the value of Tank No. 4 developed cracks. A personal penalty of Rs. 2,000/- ....

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.... molasses flowed out was not due to negligence; but that was flowed out due to an accident. In support of his contention, the learned Advocate relied on the decision in the case of Bihar State Sugar Corporation reported in 1985 (19) E.L.T. 179 (T) and 1998 (100) E.L.T. 358 (T) . The learned JDR relied on the decision reported in 2002 (140) E.L.T. A96 and the inspection report of the District Excis....