9911796707
TMI Blog1994 (3) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... nt, for the Appellant. Shri V.C. Bhartiya, J.D.R., for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - The appellants herein who are manufacturers of V.P. sugar and molasses reported to the Department that 5047.045 MTs of molasses stored in a pucca covered tank within the licenced premises was burnt by auto combustion and that all possible efforts were made to avoid the occurr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontractor for use in brick kilns and that the molasses had got damaged due to negligence and delay of the appellants themselves. Appeal bearing E/62/90-NRB has been filed against this rejection of remission application. 2. The appellants cleared 3737.720 MTs of molasses on payment of duty in terms of the order dated 16-11-1988 permitting them to clear the molasses on payment of duty under protest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the quantity of difference between the original quantity stored in the approved storage tank and remnant being other than molasses amounting to nearly 20% of the original quantity of molasses stored. They have also raised the ground that permission had been sought for from the appropriate authority regarding removal of remnant molasses from the storage tank in order to make it ready for fresh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling upon the Department to draw a sample for joint analysis. The appellants took certain remedial measures to combat the spontaneous combustion of the stored molasses such as : (a) circulation of cold water through heat exchanger placed in molasses tank (b) spraying of anti-foam chemicals and (c) spraying of hot molasses to atmosphere and returning it to the storage tank. The appellants also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This is a natural phenomenon occurring in molasses. Therefore, unless the Department is able to establish that auto combustion was a result of negligence or delay on the part of the appellants, the duty demand cannot be sustained. In this case as set out earlier, the appellants have been able to prove that they acted prudently and took all reasonable steps to prevent and lessen the loss due to au ..... X X X X Extracts X X X X X X X X Extracts X X X X
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