2002 (9) TMI 478

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..... against the order dated 24-4-98 passed by the Commissioner of Central Excise and Customs (Appeals), Allahabad. The issue relates to remission of Central Excise duty amounting to Rs. 6,29,708.40 paise on 10495.14 quintals of molasses lost during the night of 29/30-5-96 when the value of Tank No. 4 developed cracks. A personal penalty of Rs. 2,000/- under Rule 210 of the Central Excise Rules, 1944 h .....

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..... as flowed out due to an accident. In support of his contention, the learned Advocate relied on the decision in the case of Bihar State Sugar Corporation reported in 1985 (19) E.L.T. 179 (T) and 1998 (100) E.L.T. 358 (T) . The learned JDR relied on the decision reported in 2002 (140) E.L.T. A96 and the inspection report of the District Excise Officer dated 7-7-94. Besides, he also reiterated the or .....

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