1991 (3) TMI 172

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uty under Notification No. 147/74-CE, dated 30-10-1974 as amended. At the time of re-warehousing, there were shortages due to missing of railway wagons. There were also excess receipts of wagons without proper invoice. The Collector (Appeals) denied the benefit of Rule 196 in respect of the shortages, while opining that the "phenomenon of missing wagon which is admittedly due to human failure or mis-management cannot come in the purview of phrases 'natural causes' or 'unavoidable accidents.' 2. The applicant maintained in the revision application that the shortages were on account of wagons having been lost enroute due to delinking in transit. In respect of excess quantity received they stated that one wagon belonging to their sister con....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l, before he agrees that the duties on the lost or destroyed goods need not be recovered under the Rule 196. In this case, the officer would not have been so satisfied as the loss was not attributable to natural cause or unavoidable accident." 5. In the instant case, the fact remains that there is no proof available that wagons carrying the said goods have ultimately been lost. Wherever the wagon (missing) is it does contain the non-duty paid consignment. Duty has not so far been paid on the goods and the goods wherever the wagon is in the realm of Railway network are capable of being used and consumed. It will be available somewhere and ultimately as and when the wagons are located and the oils disposed off these would be entering the m....