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TMI Blog2006 (5) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... rd both sides and perused the record. The appeal is directed against denial of remission of duty on 358.77 M.T. of molasses. 2. The appellant is a manufacturer of sugar and molasses. Molasses is stored in tanks and delivery is through pipe line. On 23-4-03, a truck was called to transport lime from the appellants' factory. The truck caused an accident, damaging the delivery pipe line. This l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esult of any lack of care by it and that the judgment of the Hon'ble Madras High Court has no application in the present case. With regard to the difference in time, it is being pointed out that the time difference is five minutes only and it is merely a clerical error and there is no material on record to suggest that the accident or loss did not take place. It is being emphasized that the depart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant manufacturer or its employee was negligent or careless while choosing the truck for transport. Rule 21 of Central Excise Rules, 2002 relate to claim for remission of duty by a manufacturer and a claim will be allowed if the accident was "unavoidable". In the present case since the accident is not resulting from the carelessness of the manufacturer, it has to be taken as "unavoidable". ..... X X X X Extracts X X X X X X X X Extracts X X X X
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