1994 (10) TMI 128 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed by the appellants regarding the remission of duty on 27,874.55 quintals of molasses destroyed by auto-combustion. The Tribunal found that the appellants took all reasonable steps to prevent and mitigate the loss, setting aside the duty demand and granting consequential relief of duty refund. The decision followed the precedent set in the case of Shanker Sugar Mills v. C.C.E., Allahabad [1994 (71) E.L.T. 753].