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Bidar Sahakari Sakkare Karkhane Ltd. Versus CCE

2016 (3) TMI 126 - CESTAT BANGALORE

Remission of duty - loss of molasses - whether such rupture could have been avoided by the appellant or not - Held that:- The drain nipple had bursted due to the high static pressure exerted on it by the stored molasses resulting in loss of the molasses. Needless to say that all accidents occur on account of lack of precautions of the personnel responsible for avoiding such incidents and nobody indulges in such accidents purposely. If such a strict measure is adopted, there would be no accident .....

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d there is no mala fide on the part of the assessee to make the accident occur resulting in loss of the goods, the assessee would be entitled to the remission of duty in terms of the provisions of Rule 21. As such, the appellant is entitled to the remission of duty. - Decided in favour of assessee - E/1654/2010-SM - Final Order No. 21714 / 2015 - Dated:- 28-7-2015 - SMT. ARCHANA WADHWA, JUDICIAL MEMBER For the Petitioner : Shri Pradyumna, Advocate For the Respondent : Shri N. Jagdish, Superinten .....

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ure exerted on it. As a result of the puncturing of the drain nipple, the entire molasses stored therein were leaked in spite of the efforts made by the employees to control such leakage. 3. The said loss of molasses was informed by the appellant to their Central Excise range on 14/04/2008 itself. On 15/04/2008, the appellants factory was visited by the Superintendent, Central Excise, who verified the loss and also recorded statement from Chief Chemist Shri B.K. Gumme. The said deponent, in his .....

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n about the loss of molasses to their insurance company M/s. United India Insurance Co. Ltd. and stacked their claim with them. The Insurance Company rejected their claim on the ground that corrosion of the nipple was not peril covered under the Insurance Policy. 5. In view of this, the appellants approached the Revenue for remission of duty of ₹ 17,19,585/- relatable to the lost molasses. However they were issued a show-cause notice dt. 02/02/2010 proposing to reject the remission applica .....

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oss. There is no negligence attributable to them by the Insurance Company and their claim stands rejected on account of the fact that the corrosion of the nipple was not covered by their Insurance Policy. They also relied upon various decisions of the Tribunal indicating that when there is loss of the goods, the same has to be granted remission from duty. 6. The adjudicating authority relied upon the fact of rejection of claim by the Insurance company as also the fact that if the appellant would .....

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