TMI Blog2015 (9) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... icating 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. - Appeal No. E/570/2010-EX(SM) - - - Dated:- 8-6-2015 - Ashok Jindal, Member (J),J. For the Appellant : Shri P K Mittal, Adv For the Respondent : Shri R K Mishra, AR ORDER Per: Ashok Jindal: The appellant is in appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, remission of duty cannot be denied as held by Hon'ble High Court of Allahabad in the case of Basti Sugar Mill Company Ltd. [1992 (82)ECR 246 (Allahabad)]; Balrampur Chini Mills Ltd. vs. CCE [2000 (120) ELT184 (Tri-Del)]; UP State Sugar Corporation Ltd. vs. CCE Allahabad [2001 (137) ELT 948 (Tri-Del)]; CCE vs. Kanoria Sugar and General MFG. Co. Ltd. [2013 (292) ELT 387 (Tri-Del)]. 4. On the other hand, learned AR reiterated the finding of the impugned order. 5. Heard the parties. Considered the submissions. 6. From the facts of the case, the issue arises before me is whether the appellant is entitled for remission of duty in case of auto-combustion which took place in the factory of appellant or not. 7. It is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the petitioner had not cleared the balance of burnt molasses of 1476.302 M.T. The said quantity of burnt molasses will not be liable to duty of excise. 9. Further in the case of Balarampur Chini Mills Ltd. (supra), this Tribunal has observed as under:- On careful consideration of the submissions made, we note that molasses is subject to dual control. Control is simultaneously exercised both by Central Excise Authorities as well as State Excise Controller of Molasses. We note further that the contention of the appellant was that they were doing everything including spraying of cold water on the tanks to prevent auto combustion and once auto combustion started, they informed the Central Excise Authorities as well as the State Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /dispose off even a gram of molasses except in accordance with the orders of Controller of Molasses, as per the provisions of U.P. Sheera Niyantran Adhiniyam, 1964 and Niyamavali, 1974 and any contravention of these provisions would have attracted criminal prosecution of the party..................As per the facts before us, the molasses in this case was admittedly unfit for consumption or marketing and as such no duty was liable to be demanded on such molasses. We are further of the view that the quantity of molasses in question is destroyed by natural causes, beyond the control of the appellants. The Tribunal in the past decisions cited supra have constantly been upholding the appeals of the manufacturers for remission of duty in similar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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