1991 (2) TMI 148

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..... 26-2-1983 for a sum of Rs. 60,000/- stored a quantity of 1546.514 MTs of molasses in kutcha pits during the year 1982-83. The molasses got spoiled due to exposure to rough weather under the sun and rain. The molasses, on analysis of the samples by M/s. Trichy Distilleries Ltd. and EID Parry Ltd., Madras, were found to be unfit for use and therefore, were not lifted. In view of the damaged nature o .....

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..... revision before the Government, applicants have averred that the Collector of Central Excise (Appeals) has not properly considered the plea for the remission of duty under Rule 49. In this respect they relied on the judgment of the CEGAT in the case of Bilaspur Kisan Sahakari Chini Mills Ltd. [1987 (30) E.L.T. 432] and the case of U.P. State Sugar Corporation Ltd. Alanganallur [1987 (27) E.L.T. 70 .....

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..... there was negligence on the part of the party. This is, therefore, a clear case where the party has satisfactorily explained that the loss is on account of natural causes. Hence as held in the above case by the Tribunal second proviso to Rule 49(1) will operate and there should not be any demand for duty on molasses which are clearly found to be unfit for consumption or for marketing. 5. In view .....

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