9911796707
TMI Blog1991 (3) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... he facts of the case are that molasses amounting to a total weight of 924.40 qtls. transferred by the respondents from steel tanks to a kutcha pits was subsequently lost due to flood. No permission was taken from the Central Excise Department for transfer of the molasses into kutcha pits. The Assistant Collector in his order-in-original No. 19/87, dated 15-10-1987 held that the stock did not deteriorate by natural causes but on account of storing unauthorisedly in insecure and unapproved place of storage and accordingly he confirmed the duty payable on the total quantity of molasses. The Collector (Appeals) in the impugned order-in-appeal set aside the order-in-original holding that as the goods had not been removed outside the premises, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion for remission is pending with Collector of Central Excise, Patna is irrelevant because the same issue is being decided in these proceedings and had actually been taken care of by the Collector (Appeal). Therefore, in order to avoid contradictory findings at the Collector's level there is nothing wrong if the said application for remission, if any, is kept pending (as it seems to Govt.) and the Collector would like to wait for final outcome of these proceedings. 5. Government have gone through the facts on record of the case as also the arguments advanced by the party. As stated in the case law quoted by the party themselves the onus to prove that the loss occurred due to the natural causes is on the notice (as held by the Tribunal in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mission on the sole ground that the goods have not been removed from the warehouse. Non-removal of goods from warehouse, does not ipso facto amount to loss due to natural causes or unavoidable accident and entitle licencees to remission under Rule 49 ibid. The order of the Collector (Appeal) is, therefore, erroneous. 7. In view of the above discussions and as the party could have foreseen exposure to molasses the remission is not available to them as held in the case of Dhampur Sugar Mills mentioned above. 8. The Government accordingly sets aside the order of the Collector (Appeal) and restore order-in-original of the Assistant Collector issued under No. C.No. V(17) 2-Demand/Molasses/86, dated 3-12-1987. - - TaxTMI - TMITax - Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
