TMI Blog1990 (5) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (T)]. - This is an appeal directed against the order of the Collector of Central Excise, Aurangabad bearing No. Cullr./50/88, dated 16-1-1989. The brief facts for purpose of the disposal of appeal can be stated as below:- 2. Molasses weighing 3326.726 MT of sugar season 1984-85 was stored in a pucca built pit by the appellants. Due to high temperature in the months of May, 1985 and J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been rejected only on the ground that it is not due to natural causes, which can be attributed to factors such as natural calamities like earthquake etc. The appellants have not taken due precaution to prevent the deterioration and there was no accident to the goods in question. The Collector has held that under Rule 49, the losses occurring due to natural losses or by unavoidable accidents can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd he, therefore, supported the order. 4. After hearing both sides, for appreciating the position regarding grant of duty remission envisaged under Rule 49, relevant portions of the rule are reproduced as below :- Duty chargeable only on removal of the goods from the factory premises or from an approved place of storage:- (1) Payment of duty shall not be required in respect of excisable goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollector by order in writing." (emphasis supplied) 5. From the above, it can be seen that where excisable goods have been destroyed or lost by natural causes or by unavoidable accidents and the proper officer is satisfied about the same, duty shall not be demandable. In this case it is observed that molasses have become solidified on account of excessive heat and they have been claimed to be unf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Collector is bound to consider the request for duty remission prescribing such conditions as may be considered necessary for disposal of such goods. We find that the Collector has not done this but confirmed the demand for duty on goods, which are claimed as not fit for marketing. We, therefore, set aside the order of the Collector but remand the case back to him for considering the request of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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