TMI Blog2005 (7) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... remission is allowed - Appeal No. 61 of 2005 - - - Dated:- 13-7-2005 - R.K. Agrawal, and Rajesh Kumar, JJ. [Order per]- By mean of the present appeal filed under section 35-G of the Central Excise Act, 1994, Commissioner of Central Excise is challenging the order dated 03.12.2004 passed by Custom, Excise Service Tax Appellate Tribunal in appeal no.E/S/2839/04 and E/4331/04. It appears ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt sugar mill preferred an appeal before the Tribunal. Tribunal by the impugned order has allowed the appeal. It has held that in process sugar was destroyed due to spontaneous combustion (natural cause) and therefore, demand of duty is not justified at all. 2. We have heard Sri A.K. Roy, learned counsel appearing for the Revenue and have perused the impugned order passed by Commissioner of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the commissioner under Rule 45 provided that the manufacturer shall on demand pay the duty leviable on any goods which are not accounted for in the manner specifically provided in this Rules or which are not shown to the satisfaction of the proper officer to have been lost or destroyed by natural causes or by unavoidable accident during handling or storage in such storage room or other approve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icture. Commissioner has erred on erroneous assumption of law and therefore, the Tribunal was fully justified in holding that the payment of duty is not justified at all. Order of the Tribunal is inconformity with the interpretation based on Rule 49 of Central Excise Rules, 1944 and therefore, it does not give rise to any question of law. What to say any substantial question of law. Appeal is devo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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