2003 (11) TMI 447

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....hri H.C. Verma, JDR, for the Respondent. [Order]. -  The appellants are manufacturers of sugar and molasses. The Department has demanded and confirmed the duty on 7,000 qtls. of molasses for the year 1995-96 stored in approved steel tank No. 2, but which accidentally leaked therefrom and seeped into an adjoining kachcha pit. The high grade molasses quantity that leaked in the kachcha pi....

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....o passing an order-in-original confirming duty of Rs. 56,000/-. The appellant's appeal was rejected by the Commissioner (Appeals), Central Excise, Allahabad. Hence the appeal before the Tribunal. 2. Heard both sides. 3. The aforementioned facts are not in dispute. It is true that, 7,000 qtls. molasses stored in steel tanks (approved premises) did leak out and were diverted to kachc....

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.... admitted fact that the leakage had occurred in the steel tank. It is also an admitted fact that, the steel tank has been approved by the department for storage of molasses after ensuring that these were safe for storage of molasses. Merely alleging that, the party failed to provide safe and secure storage for molasses and took no pains to prevent leakage, without mentioning as to where the failur....