9911796707
TMI Blog1989 (8) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... urers of sugar. On 11-1-1986 at about 9.30 a.m. a fire accident took place in their factory effecting godown No. 19 where fully manufactured sugar was stored. On the very same day the appellants have sent telegraphic intimation to the concerned authorities, namely to the Assistant Collector and Collector and apart from giving a letter to the local Supdt; bringing out the fact of fire accident and also requesting for permission to transfer the damaged sugar to another godown. After the investigation, a show cause notice was issued alleging removal under Rule 9(i) of 16959.17 Quintals of white sugar and demanding duty amounting to Rs. 9,73,456.45. The show cause notice was issued by the Supdt. answerable to the Collector. The Collector in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rocessing, they could retrieve 38,508.83 quintals which were ultimately cleared on payment of duty. The balance of 16,959.17 quintals could not be retrieved since it has been totally destroyed by fire in respect of which only remission was sought for. Shri Joshi also took us through the order of the Collector to point out that the Collector himself has conceded that there is no illicit removal in this case and Rule 9(1) and (2) are not attracted. He has refused to extend the duty remission envisaged under Rule 49 only on the ground that the appellants have not established the unavoidable nature of the claimed fire accident and even the claim of fire and genuineness of the accident has not been established with any tenable evidence. Shri Jos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e claim that sugar bags were damaged due to fire and certain quantity of sugar was totally lost, are duly supported by independent evidence, namely the Insurance Survey Report, the panchnama drawn by the Village Talayati and also their correspondences with the insurance company. There is a specific reference in the insurance survey report about the claim for duty by the department on the quantity of f sugar totally destroyed. These documents cannot be brushed aside as of no evidentiary value. However, it appears from the order that these documents were not placed before the Collector by the Supdt. to whom these documents have been given. It is also observed from the Collector s order that he has observed that the Supdt. drew a panchnama aft ..... X X X X Extracts X X X X X X X X Extracts X X X X
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