2008 (1) TMI 124

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....s for storage of molasses having capacity of 40,000 qtls. each. During 2002-03, there was bumper production of molasses and all the three tanks meant for storage of molasses became full a month earlier. In the circumstances, towards the end of April, 2003, additional molasses weighing 28,956.20 qtls. had to be kept in an open tank. Due to summer conditions, temperature rose resulting in material damage to the molasses kept in the open tank. The authorities of the State Excise and the Central Excise Departments were informed about the incident. The case of the appellant is that the rise in temperature leads to increase in the level of foaming and on the particular day, namely, 1-7-2003, the temperature rose to 45C. As a result, the molasses ....

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....and beyond the control of the appellant, the appellant having taken all possible steps in the matter, the remission, application should have been allowed. 4. On behalf of the Department it was stated that the claim of the appellant is not supported by the records. The claim is founded on supposition that all three tanks wherein molasses were kept, had been fully utilized and additional quantity of molasses only was kept in the open tank. From the records, however, it is manifest that in the three tanks in question, taken together, 107.828 qtls. of molasses only had been kept. The tanks having a combined storage capacity of 120.000 qtls. it will follow that 12,172 molasses more could be stored. The appellant having not utilized the tanks ....