2012 (6) TMI 758

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....lant. Shri Nagesh Pathak, DR, for the Respondent. ORDER [Order per : Justice Ajit Bharihoke, President]. - Appellant M/s. U.P. State Sugar Corporation Ltd., a State controlled manufacturing unit is engaged in manufacture of sugar with molasses as its by-product. Both sugar and molasses are excisable items. 2. On 14th July, 2003 at about 9 p.m. one truck No. HR-29 A 7002 entered th....

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....5. We have heard the parties. 6. It is pleaded by Shri Mayank Garg, Advocate that the Commissioner has committed a grave error in rejecting the request for remission of excise duty on the ground that accident was avoidable. He submits that in every accident it can be said that due precaution it would be avoidable, and if such a restricted view of accident is taken, then Rule 21 of the....

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....ne. Thus, there is no dispute regarding the loss of molasses. As regards, the plea that the accident was avoidable it is sufficed to say that every accident is on account of lack of precaution on the part of the personnel responsible for avoiding such incident. Nobody deliberately would indulge in an exercise which may result in huge loss. Therefore, we are of the view that interpreting Rule 21 of....