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2017 (12) TMI 215 - CESTAT NEW DELHIRemission of duty - molasses stored in tank was burnt due to explosion - Held that: - there was a fire and molasses was burnt. But no supporting evidence has been given regarding the availability of the molasses of 1400 MTs in the said tank - also there is a delay on the part of the appellant in taking the necessary steps like information to the Police, Central Excise department and insurance companies - keeping in mind the doctrine of equity, justice and good conscious, the claim of the appellant for remission of duty is confined to only ₹ 5 lakhs - penalties set aside - appeal allowed in part.
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