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2015 (9) TMI 200 - AT - Central ExciseRemission of duty - Auto combustion - Whether the appellant is entitled for remission of duty in case of auto-combustion which took place in the factory of appellant or not - Held that:- It is not in dispute that auto-combustion took place in the factory and molasses have been destroyed. To avoid the auto-combustion, the appellant has taken care to save the molasses. It is also on record that appellant has takes steps to save auto-combustion by way of spraying water to keep lower the temperature of tanks, recirculation of molasses and use of anti foaming agents. Nothing more has been suggested by the adjudicating authority to avoid auto combustion. Therefore, remission of duty cannot be denied in the light of decisions of Hon'ble High Court of Allahabad [1998 (8) TMI 599 - Allahabad High Court] and this Tribunal [2000 (5) TMI 316 - CEGAT, NEW DELHI]. - accident of auto-combustion was beyond the control of appellant. Therefore the appellant is entitled for remission of duty as claimed. In these circumstances, I do not find any merit in the impugned order, same is set aside - Decided in favour of assessee.
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