9911796707
TMI Blog2005 (7) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner of Central Excise is challenging the order dated 03.12.2004 passed by Custom, Excise & Service Tax Appellate Tribunal in appeal no.E/S/2839/04 and E/4331/04. It appears that 2181qntls. Of BISS sugar, which were in the stock of the respondent sugar mill was destroyed in fire on 26.06.2001. This sugar was of the crushing season 2000-01. The claim made by the respondent sugar mill from the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and of duty is not justified at all. 2. We have heard Sri A.K. Roy, learned counsel appearing for the Revenue and have perused the impugned order passed by Commissioner of Central Excise as also by the Tribunal. 3. Under Rule 49 (1) of the Central Excise Rules, 1944 a person is not liable to pay the duty leviable of any goods, if it is shown to satisfaction of the proper officer that the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... action of the proper officer to have been lost or destroyed by natural causes or by unavoidable accident during handling or storage in such storage room or other approved premises. Provided further that proper officer may not demand duty due on any goods claimed by the manufacturer as unfit for consumption are for marketing subject to such conditions as may be imposed by the commissioner by orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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