2006 (9) TMI 421 - AT - Central Excise

Summary

The appellate tribunal in New Delhi ruled in favor of the appellant, a sugar manufacturer, regarding the payment of Central Excise duty on molasses lost due to a burst drain pipe. The tribunal found that the duty remission should have been allowed as the loss occurred due to natural causes, not a violation of Rule 49 or 9. The demand for duty was deemed unsustainable, and the appeal was allowed with consequential relief to the appellant.