2006 (5) TMI 228

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....or the Respondent. [Order]. - Heard both sides and perused the record. The appeal is directed against denial of remission of duty on 358.77 M.T. of molasses. 2. The appellant is a manufacturer of sugar and molasses. Molasses is stored in tanks and delivery is through pipe line. On 23-4-03, a truck was called to transport lime from the appellants' factory. The truck caused an accident....

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....pellant inasmuch as the accident is not the result of any lack of care by it and that the judgment of the Hon'ble Madras High Court has no application in the present case. With regard to the difference in time, it is being pointed out that the time difference is five minutes only and it is merely a clerical error and there is no material on record to suggest that the accident or loss did not take ....

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....r mechanical condition. There is no charge that the appellant manufacturer or its employee was negligent or careless while choosing the truck for transport. Rule 21 of Central Excise Rules, 2002 relate to claim for remission of duty by a manufacturer and a claim will be allowed if the accident was "unavoidable". In the present case since the accident is not resulting from the carelessness of the m....