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2015 (10) TMI 2613 - CGOVT - Central ExciseRemission of duty - Rule 21 of CER, 2002 - imposition of penalty u/r 25 of CER, 2002 - storage loss - destruction of molasses - rejection on the ground that the bursting of the tank was neither due to natural reasons nor unavoidable accident - applicability of Board Circular F. No. 261/15CC/1/80-CX 8, dated 6-2-1982 - Held that: - Government notes that penalty shall be imposed on a manufacturer if he removes goods in contravention of the provisions of the Central Excise Rules and Notifications issued thereunder - In the present case it is an uncontested fact that provisions of Rules 4, 6 & 8 ibid have been violated by the applicant. The duty is payable on the loss of goods but the same has not been paid. The applicant was liable to take all reasonable steps to safeguard Government revenue involved in the impugned goods and were liable to pay duty on the same which they failed to do. Therefore, provisions of Rules 4, 6 & 8 have been contravened and penalty has been rightly imposed by the original adjudicating authority. Demand of duty, interest and penalty upheld - revision disposed off - decided against assessee.
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