2018 (3) TMI 1117

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..... o the appellant to be heard - appeal allwoed by way of remand. - APPEAL NO: E/86399/2016 - A/85351/2018 - Dated:- 27-2-2018 - Shri C J Mathew, Member (Technical) Shri S B Awate, Consultant for the appellant Shri K M D Souza, Assistant Commissioner (AR) for the respondent The issue in dispute pertain to denial of remission of an amount of ₹ 9,55,995/- claimed on 9770 quintals .....

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..... rity has held that rule 21 of Central Excise Rules 2002 allows remission of duty only when the goods have been lost or destroyed by natural causes or by unavoidable accident or the manufactured goods become unfit for consumption or for marketing before removal. After eliminating the various grounds that did not apply to the present dispute, the original authority confined the findings in adjudicat .....

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..... gned order. 4. It would appear from the decisions cited by Learned Consultant that sugar is capable of self-combustion, in such cases, the destruction could be attributed to natural causes which would strike at the very root of the justification employed by the original authority to deny the remission. It was also submitted by Learned Consultant during the hearing that the adjudicating authorit .....

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