2008 (7) TMI 337

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..... S. Suhag, DR, for the Respondent. [Order]. - The Appellant filed this appeal against rejection of applications for remission of duty. The Appellant filed remission applications dated 28-8-2002 and 31-1-2006 for remission of duty on 115.20 quintals of Molasses of the season 2001-2002 and 17.30 quintals of Molasses of the season 2004-2005 respectively. The Commissioner of Central Excise rejecte....

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....20 quintals of molasses was lost. In their application dated 31-1-2006, the appellant submitted that during the sugar season 2004-2005, a total quantity of 680230 quintals of molasses was produced and stored by them, and out of which 680212.70 quintals was dispatched, and thus a quantity of 17.30 quintals of molasses was lost in steel tank No.1. 3. The Appellant also contended before the Adjudi....

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.... Commissioner (Appeals), in this issue, is not sustainable. The Tribunal in the case of Ramala Sehkari Chinni Mills Ltd. v. CCE, Meerut-I reported in 2007 (213) E.L.T. 361 (Tribunal-Delhi) held that intimation to Range Superintendent within 24 hours only in case of loss or destruction of goods by natural causes or accident such as flood, cyclone, fire, etc. is required. It has further been held th....