TMI Blog2012 (7) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... ent or he failed to take steps to ensure cooling of the pipeline leading to the molasses tank and also recirculation of the molasses within the tank. Instead the report suggests that there was a provision for cooling of pipeline from the Mill to the storage tank and two pumps were installed for recirculation of the contents of storage tank. Report also says that auto combustion took place because ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 31649 qtls. of molasses stored in masonary tank due to auto-combustion on 25-4-2003. The loss was reported to the excise department on the same day. Local excise team visited the unit of the appellant for inspection and evaluation and they submitted a report confirming the loss of molasses due to auto-combustion. It was also stated in the report that there was provision of cooling the pipeline a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es for remission of duty in case of loss or destruction of excisable goods by natural cause or unavoidable accident. He submits that this is a case of auto-combustion which could have been avoided by the respondent by having a proper cooling system to cool the pipeline as also the storage tank but the respondent has not cared to ensure proper cooling arrangement which resulted in auto-combustion a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may suggest that the respondent was negligent or he failed to take steps to ensure cooling of the pipeline leading to the molasses tank and also recirculation of the molasses within the tank. Instead the report suggests that there was a provision for cooling of pipeline from the Mill to the storage tank and two pumps were installed for recirculation of the contents of storage tank. Report also say ..... X X X X Extracts X X X X X X X X Extracts X X X X
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