- (1.) This is an appeal of the department under Section 35G of Central Excise Act, 1944 against an order dated 8-4-2016 passed by the CESTAT, Allahabad [2016 (344) E.L.T. 604 (Tribunal)] by which remission has been allowed to the assessee on molasses, which had been rendered bad. The Tribunal records findings of fact that losses had occurred in the molasses due to unavoidable accidents and such accidents are natural phenomenon as these accidents usually takes place when the ambient temperature is high.
(2.) Further a finding has been recorded that there was no negligence on the part of the assessee in taking reasonable care. The burnt molasses, which was left was no longer fit for consumption and, therefore, the Tribunal has granted remission of duty under Rule 21 of Central Excise Rules, 2002. The burnt molasses had not remained as molasses and had been removed, therefore, the Tribunal has rightly granted the remission.
(3.) The view taken by the Tribunal is reasonable one, we see no reasons to interfere in the order passed by the Tribunal.;