TaxTMI 
TaxTMI 
2015 (4) TMI 166
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....r of the Tribunal dated 20.2.2002 suffers from manifest error of facts and law in allowing to the opposite party the benefit of the provisions of Rule 49(1A) for damage of 19577 qtls. Of V.P. Sugar, and that too without recording any finding to the effect that the sugar in question was shown to the satisfaction of the proper officer to have been destroyed by unavoidable accident? (ii) Whether the onus to place sufficient evidence and prove that the goods lost or destroyed by natural causes or by unavoidable accident rest on the appellants seeking remission of duty and such onus can not be shifted on the proper officer/department to prove otherwise? 3. Assessee claimed benefit under proviso to Rule 49(1) of Central Excise Rules, 1944 (here....
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....aw in recording aforesaid reasons for allowing appeal of assessee and setting aside penalty. 5. Proviso to Rule 49 of Rules 1944, reads as under :- "RULE 49. Duty Chargeable only on removal of the goods from the factory premises or from an approved place of storage. - (1) Payment of duty shall not be required in respect of excisable goods made in a factory until they are about to be issued out of the place or premises specified under rule 9 or are about to be removed from a store-room or other place of storage approved by the [Commissioner] under Rule 47 : Provided that the manufacturer shall on demand pay the duty levaible on any goods which are not accounted for in the manner specifically provided in these rules, or which are not shown....
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....rer of such excisable goods shall execute a bond in the proper Form with [such surety or security] as the [Commissioner] may approve.] [(4) Omitted by M.F. (D.R.) Notification No. 23/94-C.E. (N.T.), dated 20.5.1994. Explanation. - For the purpose of this rule, excisable goods made in a factory and consumed or utilised - (i) as such or after subjection to any process or processes; or (ii) for the manufacture of any other commodity, whether in a continuous process or otherwise, in such factory or place or premises specified under rule 9 or store-room or other place of storage approved by the [Commissioner] under rule 47, shall be deemed to have been issued out of, or removed from such factory, place, premises, store-room or other place o....