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2015 (10) TMI 1697 - CESTAT NEW DELHI

2015 (10) TMI 1697 - CESTAT NEW DELHI - 2015 (323) E.L.T. 412 (Tri. - Del.) - Remission of duty - claim of remission of duty was rejected by the ld. Commissioner on the grounds that the storage tank was not filled to its full capacity, the storage tank was duly tested before put to use and the reports of other authorities was not provided to the ld. Commissioner to felt him satisfied under Rule 21 of the Central Excise Rules, 2002 to sanction the claim of remission of duty - Held that:- From the .....

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h any tangible findings that appellant was negligent by not following the precautions. In fact, in show cause notice, it is recorded that the storage capacity was more than the quantity stored. Moreover, storage tank was duly tested before put to use. Then what more precautions were required by the appellant to avoid the accident. In the absence of any of these requirements it cannot be said that appellant was negligent while storing the molasses in the storage tank. - Impugned order set aside - .....

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0 quintals of molasses stored in storage tank was burned which was reportedly due to pressure of stored molasses. The appellant filed a claim of remission of duty on 22-5-2008. The claim of remission of duty was rejected by the ld. Commissioner on the grounds that the storage tank was not filled to its full capacity, the storage tank was duly tested before put to use and the reports of other authorities was not provided to the ld. Commissioner to felt him satisfied under Rule 21 of the Central E .....

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is put to use they are duly tested and found to be in order. It is also a fact that due to pressure stored in molasses the storage tank was burst and there was a loss of 46,865.30 quintals of molasses. As these facts are not in dispute the appellant is entitled to claim remission of duty. As when accident took place the appellant immediately reported to the concerned authorities and accident did not took place due to fault of the appellant. Therefore, appellant is entitled for the claim of remis .....

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the other hand ld. AR oppose the contention of the ld. Counsel and submits that in this case the molasses were stored less than the capacity of the storage tank, there may be some other reason for bursting of the tank. Moreover, the storage tank was duly tested before put to use and the appellant has not provided the reports or investigation conducted by the other authorities to the ld. Commissioner to ascertain the cause of accident. Therefore, ld. Commissioner has rightly denied the claim of .....

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