1994 (10) TMI 128

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..... er per : Jyoti Balasundaram, Member (J)]. The appellants herein reported to the department that 27,874.55 quintals of molasses stored in a pucca covered masonary tank within the licensed premises of their factory was burnt by auto-combustion and all possible efforts have been made to avoid reoccurrence of the chemical reaction. 2. The application for remission of duty was filed on 22-7-199 .....

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..... rising and the following measures were adopted immediately to control the same - (i) Operating 4 pumps for re-circulation for beating the foam; (ii) Installing exhaust fans on the windows and the gate to take out the gases; (iii) Arranging for showering of cold water on the entire roof top of the tank to bring down the temperature. Despite this, the temperature continued to rise and the ap .....

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..... e above factual position is not controverted by the learned DR. Molasses is a commodity which by its inherent nature, gets deteriorated due to certain chemical reactions and sometimes auto-combustion also takes place during which excess heat is generated and even by proper precautions, the stocks may get burnt. This is a natural phenomenon occurring in molasses. Therfore, unless the department is .....

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