Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 450 - CESTAT ALLAHABADRemission of duty - Rule 21 of CER, 2002 - due to the bursting of outlet valve of Tank No.2 on 08/04/2008 58365.56 Qtls of Molasses was lying in the open surface on sandy soil around the tank - Held that: - Rule 21 of the CER, 2002 provides for remission of duty where the goods have been lost or destroyed by natural causes or by unavoidable accident or are claimed by the manufacture as unfit for consumption or for marketing, at any time before removal - reliance placed in the case of U. P. State Sugar Corporation Ltd. [2012 (6) TMI 758 - CESTAT NEW DELHI] wherein it was held that nobody deliberately would indulge in an exercise which may result in huge loss and that the view while interpreting Rule 21 of the CER, 2002 the authorities are required to be liberal and that the restrictive construction to Rule 21 would make it inoperable and redundant - the present case is fit for remission of duty under Rule 21 of the Central Excise Rules, 2002 - appeal allowed - decided in favor of appellant.
|