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2017 (2) TMI 941 - AT - Central ExciseRemission of duty - burning of tank containing molasses due to internal combustion - denial on the ground that the appellant did not follow any fixed schedule for cooling the tanks and pipes - Held that: - What is expected is reasonable care and caution to avoid the accident and not the highest degree of care - Further, there is nothing in the report to conclude that if the cooling and cleaning of tanks as suggested by the institute was resorted by the appellant the incident would not have happened at all. It is pleaded by the appellant that they have adopted reasonable methods for cooling the tank by using water sprays and coils and have been following these methods for many years. That appellant was under bonafide belief that all these methods are sufficient to sustain any mishap. The rejection for request of remission of duty is unjustified - appeal allowed - decided in favor of appellant.
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