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TMI Blog2002 (1) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... h sides the prayer for waiver of pre-deposit of duty of Rs. 1,66,234/- was granted and the appeal was taken up for disposal. 2. The appellant manufactures sugar and molasses. A quantity of 1278.73 MTs of molasses stored in a pucca pit attained spontaneous combustion on 9-6-1995. The Central and State excise authorities were immediately informed and measures were taken to put the fire out. Author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y since the fact that the burned molasses was unfit for human consumption was certified by their own authorities. The Assistant Commissioner observed that the assessees had failed to follow the procedure laid down under Rule 49 and Rule 147. He also held that the assessees had failed to take proper precautions. Holding this view he confirmed the duty. Commissioner (Appeals) also followed the same ..... X X X X Extracts X X X X X X X X Extracts X X X X
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