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2015 (10) TMI 874 - CESTAT ALLAHABAD

2015 (10) TMI 874 - CESTAT ALLAHABAD - TMI - Remission of duty - Destruction of molasses - Held that:- Appellant is a State Controlled manufacturing unit engaged in the manufacture of sugar with molasses as its by-product - once remission on the same goods was allowed, there can be no case for confirmation of the demand on the quantity destroyed for which remission has already been granted. - Decided in favour of assessee. - Excise Appeal No. 3891 of 2006 - Final Order No. 52210/2015 - Dated:- 1 .....

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duty liability, with respect to molasses destroyed in the factory, was recoverable. 2. Shri Mayank Garg (Advocate), appearing on behalf of the appellant argued that appellant was separately seeking remission of duty on the molasses destroyed in the accident. That matter ultimately reached CESTAT where as per final order No. A/742/2012-EX (BR) dated 25/6/12 in appeal No. 2477/2005 CESTAT allowed the remission on the same goods destroyed in the accident. 3. Shri R.K. Grover (AR) appearing on behal .....

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following observations :- 8. It is undisputed that after the accident, was reported to the Department, the officials from the Commissionerate visited the factory of the appellant. There is nothing on the record that the excise team on inspection found some mischief or reported that the accident was not genuine. Thus, there is no dispute regarding the loss of molasses. As regards, the plea that the accident was avoidable it is sufficed to say that every accident is on account of lack of precauti .....

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