9911796707
TMI Blog2011 (4) TMI 1084X X X X Extracts X X X X X X X X Extracts X X X X ..... e-deposit. The appellant are directed to deposit an amount of Rs. 12,00,000, On deposit of this amount within the stipulated period, the requirement of balance amount of duty, interest and penalty shall stand waived and recovery thereof stayed till the disposal of the appeal - E/474/2010 - 494/2011-EX(PB) - Dated:- 21-4-2011 - Justice R.M.S. Khandeparkar, Shri Rakesh Kumar, JJ. REPRESENTED BY : Shri Bipin Garg, Advocate, for the Appellant. Shri Monika Batra, DR, for the Respondent. [Order per : Rakesh Kumar, Member (T)]. This is an application for waiver from the requirement of pre-deposit of Central Excise duty demand of Rs. 36,20,345/- confirmed against the appellant alongwith interest and penalty of equal amount imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,345/- (Rs. 35,85,196 + Rs. 35,149/-) along with interest and beside this, imposed penalty of equal amount under Section 11AC of Central Excise Act. The remission application was rejected and as a consequence thereof, the duty demand was confirmed on the ground that the appellant have not stated as to what precautions to avoid bursting of the tank had been taken and they are also silent as to whether rise in temperature can cause bursting of the steel tank. He, therefore, concluded that since Rule 21 of the Central Excise Rules permits remission of duty on the goods lost due to the natural causes or due to unavoidable accident and since the appellant have not been able to prove that the loss of molasses was due to unavoidable accident, he r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of loss of goods due to natural causes or unavoidable accidents, that in this case, the appellant have not given any convincing explanation as to what precautions they had taken to avoid this type of accidents and the accident was an unavoidable incident, that the appellant have also not produced the investigation report of the police in respect of the FIR lodged, and that in view of this, this is not a case for waiver from the requirement of pre-deposit. 3. We have carefully considered the submissions from both the sides and perused the records. 4. What Rule 21 of Central Excise Rules, 2002 permits is the remission of duty on the goods which have been lost or destroyed by natural causes or unavoidable accident or are claimed b ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
