9911796707
TMI Blog1966 (5) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... were totally destroyed. The petitioner informed the Deputy Superintendent of Central Excise, Bareilly. In this application it prayed for remission of the excise duty in respect of the goods so destroyed. On March 31, 1960, however, the petitioner received a notice from the Deputy Superintendent of Central Excise requiring it to pay a sum of Rs. 38,919.50. The tobacco stocks of the petitioner were attached and the petitioner was informed that in case it did not pay the duty they would be, auctioned. Against the attachment order the petitioner filed an appeal before the Collector of Central Excise. It also applied to the Collector on July 28, 1960 for remission of the duty. One of the grounds for remission stated in the application was that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 61 the Superintendent of Central Excise again issued a notice attaching the petitioner's stocks of tobacco on account of the omission to pay the duty demanded on March 31, 1960. Upon the petitioner's remonstrating with the Superintendent that it was not liable to pay, it was informed by him on February 25, 1964 that the Collector had decided "not to use his discretion under rule 147 of the Central Excise and Salt Act, 1944" and that the attachment was justified because of the petitioner's failure to pay the duty. The petitioner applied in revision to the Central Government but, the petitioner says, no order been passed. The attachment proceedings were withdrawn, but again on March 18, 1964 the Superintendent of Central Excise issued a notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all pay the duty leviable on such goods. It is under this rule that the petitioner is liable to pay duty in respect of the tobacco stored in its warehouse. When the duty is payable is indicated by Rule 9. Rule 147 reads : "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 Collector may in his discretion remit the duty due thereon." 4.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 of such loss or destruction." It is clear that when the tobacco was stored by the petitioner in its warehouse it beca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onable steps to prevent such an accident. In its application for remission dated December 21, 1959 all that the petitioner stated was : "I request that duty on goods whatever burnt may kindly be remitted." And in its next application for remission dated July 28, 1960 it merely mentioned that the tobacco had been lost by unavoidable accident. No case, in my opinion, was made out for invoking the jurisdiction of the Collector under rule 147. When the Collector declined to remit the duty, it was apparently by reference to paragraph 148-D of the Manual of Departmental Instructions of Tobacco Excise duty where the expression "lost of destroyed by unavoidable accident" occurring in rule 147 has been explained as including cases of loss or des ..... X X X X Extracts X X X X X X X X Extracts X X X X
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