9911796707
TMI Blog2017 (12) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... k - also there is a delay on the part of the appellant in taking the necessary steps like information to the Police, Central Excise department and insurance companies - keeping in mind the doctrine of equity, justice and good conscious, the claim of the appellant for remission of duty is confined to only ₹ 5 lakhs - penalties set aside - appeal allowed in part. - E/50953-50957/2017-SM - A/5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t has claimed the remission of the duty on the molasses stored in Tank No.23. It is alleged by the appellant that there was 1400 MTs of the molasses in the said tank stored. The adjudicating authority has rejected the claim of the appellant for the reasons mentioned in his order in para 21. Briefly, the reasons are that there was fire on 1.7.2014 but FIR was lodged in the Police on 4 th July, 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... admits that the insurance company has denied the claim. 5. But fact remains that the Range officer of the Central Excise Division, Jabalpur has visited the factory premises on 14.7.2014 and verified the stock of molasses lying in the balance and quantity of molasses shown to have been destroyed in the Tank No.23 before two independent witnesses. The officer observed that the molasses was lying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid tank. At the same time, there is a delay on the part of the appellant in taking the necessary steps like information to the Police, Central Excise department and insurance companies. In these circumstances, the claim of the appellant is looking on higher side. Hence, by keeping in mind the doctrine of equity, justice and good conscious, the claim of the appellant for remission of duty is confi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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