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2012 (7) TMI 829 - AT - Central ExciseRemission of excise duty - Loss of molasses stored in masonary tank due to auto-combustion - Held that:- there is nothing in the report of the State Excise officer who visited the site for inspection which 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 says that auto combustion took place because of abnormal rise in temperature of molasses. From this report it cannot be concluded that the respondent was grossly negligent in maintenance of storage tank - no reason to fault the order of Commissioner granting remission of duty on the ground that the molasses has burnt due to unavoidable auto combustion accident - Decided against Revenue.
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