2017 (8) TMI 695

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....gar and molasses and other by-products liable to Central Excise duty. They had three steel tanks with a capacity of 44,500 qntls. each for storage of molasses. On 09/02/2006 mollasses from tank nos. 1 and 3 started leaking resulting in loss of quantity. Tank no. 1 got burst resulting in spreading out of whole of molasses stored in the said tank, in the nearby fields. Tank no. 3 also got damaged as a consequence and started leaking molasses. As a result of these happenings, 73127 qntls. of molasses spread over open field and nearby kuchcha pits within the factory premises. The appellants informed the jurisdictional Central Excise, State Excise, Police Station, District Magistrate and Insurance Company. They have filed an application for remi....

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....Police Station vide his final report dated 11/11/2006 indicated that the mishap was not due to any criminal conspiracy. The appellants submitted a CA certificate stating that the duty involved in the damaged molasses was not part of insurance claim. He pleaded that the remission is eligible to the appellant in terms of the Rule 21 of Central Excise Rules. 4. The learned AR reiterated the findings of the lower authorities. 5. We have heard both the sides and perused the appeal records. We note that the remission has been denied by the Commissioner on the ground that the intimation to the proper officer was sent only on 18/02/2006, after a delay of 11 days. Normally, such intimations are to be given within 24 hours. The FIR with police ....