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TMI Blog2019 (2) TMI 1240X X X X Extracts X X X X X X X X Extracts X X X X ..... may be liable to pay duty. It is evident that factum that molasses is capable of auto combustion is an admitted fact and it is also admitted that it is a natural phenomena but remission has been denied to the petitioner on the ground that he failed to take preventive measure but what preventive measure could not be taken by petitioner to prevent loss of molasses due to fire, nothing is stated in the notice issued earlier nor in the order of adjudication dated 03.01.1989 - Since department never confronted that petitioner has not taken such preventive measures as required and impugned order has been passed by assuming that such preventive measures have not been taken, the order is non speaking and unsustainable. Matter needs reconside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Secure. 3. Necessary inquiry was get done in order to consider the request of the manufacturer for remission of duty. This inquiry revealed that M/s. Rosa Sugar Works, Rosa did not take adequate steps to ensure the safety of molasses from auto-cumbustion. Thus they were negligent and responsible for not taking necessary precautionary measures for the safety of molasses. 4. Auto Combustion is a natural phenomena but not one which cannot be prevented if precautionary measures are taken in time. 5. In view of the above consideration, I find that the request of M/s Rosa Sugar Works, Rosa does not merit remission of duty and therefore it is rejected. 4. This adjudication order dated 03.01.1989 has been filed alongwith the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... akes any adjudication on this aspect. 7. When an excisable commodity is lost on account of fire, Assessee is not absolved of obligation of payment of duty but circumstances wherein duty can be remitted are provided in Rule 147 of Central Excise Rules, 1944 (hereinafter referred to as Rules, 1944 ), which reads as under : RULE 147. Power to remit duty on warehoused goods lost or destroyed.- If any goods lodged in a warehouse are lost or destroyed by unavoidable accident, the Commissioner may in his discretion remit the duty due thereon : Provided that if any goods be so lost or destroyed in a private warehouse, notice thereof shall be given to the officer-in-charge of the warehouse within forty-eight hours after the discovery o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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