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TMI Blog2001 (8) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants manufacture PPC Cement falling under Tariff heading No. 2502.29 of the Central Excise Tariff Act, 1985. They applied to the Commissioner of Central Excise for remission of duty on 103.844 M.Ts of PPC Cement under Rule 49(1) of the Central Excise Rules, 1944. In their letter, they stated that on 12-8-1999 at 07.15 hrs., the lower chute below the Cement Silo suddenly broke down and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted under Rule 49(1) ibid. 2. The concerned Range Officer visited the factory on the same day and confirmed the facts as submitted by the appellants. 3. The Commissioner of Central Excise, however, vide his Order dated 9-10-2000 has recorded the findings that at the time of accident, the party did not take adequate precautions to shift the cement to a safe/secure place, nor did they er ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat they are not in a position to appear personally and have requested that their appeal may be decided on merits. Accordingly, I have heard Shri A.S. Bedi, SDR for the respondents. I have considered the submissions made before me. The first proviso under Rule 49(1) inter alia provides that a manufacturer shall have to pay the duty leviable on any excisable goods which are not shown to the satisfa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. These findings therefore in my view do not call for any interference. However, as already stated, in the second proviso to the same rule, there is a provision for remission of duty on the goods claimed by the manufacturer as unfit for consumption or for marketing. The claim of the appellants prima facie appears to be covered by these provisions. I therefore, remand the case back to the Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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