2008 (10) TMI 507

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.... Shri R.K. Verma, DR, for the Respondent. [Order]. -  The appellant filed this appeal against rejection of application for of remission of duty amounting to Rs. 52,615/- involved in 619 bags of sugar. 2. After hearing both the sides and on perusal of the records, it is seen that the Adjudicating Authority rejected the application for remission of duty on the ground that the con....

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....mpany settled the claim on 619 bags of sugar, which was finally informed to the central excise officers in their application. Ld. Advocate relied upon the decisions of the Tribunal :- (1)     M/s. Gangeshwar Ltd. v. CCE, Allahabad - 2002 (141) E.L.T. 654 (T-D) (2)     M/s. Shiva Essential Oils & Chemicals v. CCE, Noida - 2004 (168) E.L.T. 121 (Tribunal....

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....ire. Therefore, I agree with the ld. DR that the remission of duty on the quantity of 619 bags is not sustainable. The Tribunal in the case of U.P. State Sugar Corporation Ltd. (supra) held that no accident can be attributed to anybody's carelessness. So, the finding of the Commissioner on this issue, is not justified. Regarding the furnishing of the information about the accident to the Range Sup....