9911796707
TMI Blog2003 (6) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... excisable goods, one of these goods being Ethyl Alcohol (Denatured) falling under sub-heading 2204.10 of the Central Excise Tariff Schedule. Ethyl Alcohol (Denatured), hereinafter referred to as Denatured spirit , is stored in steel tanks. After the close of every month of the aforementioned period, they filed an application with the jurisdictional Assistant Commissioner claiming remission of duty in respect of the loss/wastage which allegedly occurred due to the natural cause of evaporation. Such application was accompanied by a certificate issued by the UP State Excise Officer Incharge of the factory, which certified that the loss of denatured spirit for the month having been found to be below 0.5% in terms of order Nos. 11377-88/IX-241- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and, submits that the manufacturer who claims remission of duty under sub-rule (1A) of Rule 49 on the ground of shortage or storage loss due to natural causes should discharge his burden of satisfying the jurisdictional Commissioner, of having lost the goods due to natural causes. In this case, according to the DR, there is no proof of any loss of denatured spirit, apart from the certificates issued by the State Excise authorities. She further submits that these certificates accompanying the remission applications do not seem to be authentic in the absence of normal marks of authenticity, such as name and signature of the Excise officer who issued the certificate, seal of that officer, etc. It is further pointed out that these certificates ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for remission of duty should satisfy the Commissioner that the loss occurred due to any of the reasons enumerated in the said sub-rule. One of these reasons is loss due to natural causes. In the instant case, the loss of denatured spirit has been found to be due to a natural cause. Hence it is incumbent on the claimant to satisfy the Commissioner that the alleged storage loss was due to natural cause and to what extent. Apparently, this has not happened in this case as the sole evidence produced by the claimant was rejected by the Commissioner. 5. In the facts and circumstances of the case, I am of the view that the jurisdictional Commissioner should take a fresh decision on the remission applications without reference to the Trade Notice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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