9911796707
TMI Blog1991 (3) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... amended. At the time of re-warehousing, there were shortages due to missing of railway wagons. There were also excess receipts of wagons without proper invoice. The Collector (Appeals) denied the benefit of Rule 196 in respect of the shortages, while opining that the "phenomenon of missing wagon which is admittedly due to human failure or mis-management cannot come in the purview of phrases 'natural causes' or 'unavoidable accidents.' 2. The applicant maintained in the revision application that the shortages were on account of wagons having been lost enroute due to delinking in transit. In respect of excess quantity received they stated that one wagon belonging to their sister concern at 'Naya Nangal' had reached them without AR3A. 3. M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods need not be recovered under the Rule 196. In this case, the officer would not have been so satisfied as the loss was not attributable to natural cause or unavoidable accident." 5. In the instant case, the fact remains that there is no proof available that wagons carrying the said goods have ultimately been lost. Wherever the wagon (missing) is it does contain the non-duty paid consignment. Duty has not so far been paid on the goods and the goods wherever the wagon is in the realm of Railway network are capable of being used and consumed. It will be available somewhere and ultimately as and when the wagons are located and the oils disposed off these would be entering the market without payment of duty. Now it cannot be the scheme of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty need to be collected on the excess wagon received if demand on their short receipt was enforced. 7. With directions to follow the above guidelines, the Govt. hereby remand the cases to the Asstt. Collector for fresh adjudication on the matter pertaining to excess receipts . While confirming the demand, if due after the above adjustment is made, the Asstt. Collector shall also quote the relevant provisions of the Central Excise Acts and Rules. The instant revision application is accordingly disposed of in the above terms. The following revision applications which in fact and circumstances, are similar to the instant cases are also disposed of in the same terms. R.A. No. Name of the applicant Order-in-appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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