Judgment Search Results Home > Cases Phrase: inevitable accident Court: customs excise and service tax appellate tribunal cestat mumbai Page 1 of about 82 results (0.236 seconds)

Shri Dudhganga - Vedganga Vs. Collectors of Central Excise and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1988)LC252Tri(Mum.)bai

..... leviable on any goods which are not accounted for in the manner specifically provided in these 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 store-room or other approved premises". ..... if in the meantime due to act of god or unavoidable accident the goods produced or manufactured got destroyed the manufacturer or the producer became entitled to remission of duty in respect of the goods destroyed and no duty was claimable in respect of such goods. ..... was also made to rule 49 of the central excise rules (hereinafter referred to as 'the rules') which among other things provided for claiming of remission of duty on goods which have been lost or destroyed by natural causes or by unavoidable accident during handling of storage. ..... rule 147 empowers the collector to remit duty in respect of goods lodged in a warehouse which are lost or destroyed by unavoidable accident.53. .....

Mafatlal Industries Ltd. Vs. Commr. of C. Ex. and Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2003)(154)ELT543Tri(Mum.)bai

..... which are not accounted for in the manner specifically provided in these 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 store-room or other approved premises: provided further that the proper officer may not demand duty due on any goods claimed by the manufacturer as unfit for consumption or for marketing ..... from the above that if it is shown to the satisfaction of the proper officer that the goods are lost or destroyed by natural cause or by unavoidable accident during storage, the duty on such goods is not payable. ..... that when no evidence has been" adduced in the show cause notice or brought on record in the adjudication to prove that goods which have been removed without payment of duty in the garb of fire accident, remission of duty is permissible under rule 49.5. ..... that the excise authorities were informed about the fire accident and there is no report from the excise officers to the effect that the fire was not the cause of unavoidable accident.4. ..... from charging interest at the of 24% on the ground that the benefit of remission of duty cannot be granted as the appellants have no proof that the fire had taken place due to natural cause or unavoidable accident. ..... the appellants states that the appellants have provided fire fighting equipments in their factory and they have also trained their personnel for fire fighting to deal with fire accidents. .....

Hindustan Petroleum Limited Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1993)(66)ELT510Tri(Mum.)bai

..... on the other hand, the loss contemplated under section 23 of the customs act need not be through unavoidable accident.a simple case of loss or destruction of goods is also covered under section 23 of the customs act. ..... therefore, in our view, rule 9 has been properly and correctly invoked by the assistant collector as this is not a case of loss through unavoidable accident as contemplated under rule 147. ..... besides, theft is not an accident but a premeditated action and therefore, the case of theft will not be governed under rule 147. ..... under rule 147, remission is permissible on warehoused goods lost or destroyed by unavoidable accident. .....

Shreem Capacitors Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(166)ELT262Tri(Mum.)bai

..... (b) the central excise law permits the condonation of waste if found to be due to reasons genuine and even permits no payments of duty on goods lost/destroyed by natural causes or by unavoidable accident during handling or storage [see rule 49(1) proviso]. ..... the return of the job worked goods is due to an unavoidable accident. .....

Associated Capsules Pvt. Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... counsel drew my attention to rule 21 of the central excise rules, 2002 which is reproduced as under: where it is shown to the satisfaction of the commissioner that goods have been lost or destroyed by natural causes or by unavoidable accident or are claimed by the manufacturer as unfit for consumption or for marketing, at any time before removal, he may remit the duty payable on such goods, subject to such conditions as may be imposed by him by order in writing.3. ..... counsel for the appellants is that the said rule nowhere provides removal from factory it only provides that where the goods were destroyed by natural causes or unavoidable accident as claimed by the manufacturer as unfit for consumption or for market at any time before the removal. .....

Quest International India Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1998)(100)ELT358Tri(Mum.)bai

..... finally the collector seems unsure as to the cause of the accident.while he mentions in one paragraph that it was an accident which could have been avoided, he says that it was caused by overflowing of the heated resinoids. ..... the notice issued to the appellant did not propose to deny the remission on the ground that the fire was not an unavoidable accident.it proceeded on the assumption that remission was in principle due. ..... there would have to be specific evidence on record before it can be said that the fire was not caused by unavoidable accident.the claim that the fire was caused by unavoidable accident has therefore to be accepted. ..... in view of this, the appeal succeeds on the point that it was caused by unavoidable accident. ..... in fact he did not even accept that the fire was caused by accident. .....

Pravara Ssk Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1998)(103)ELT414Tri(Mum.)bai

..... all that is laid down is that when the goods are lost or destroyed by unavoidable accident, the collector must exercise his discretion with regard to the duty to be remitted. ..... it is therefore appropriate that the proper officer now decides the quantity of sugar which was destroyed in the fire accident on which remission is to be granted. ..... the advocate for the appellant contends that the causes of the fire accident is not ascertainable. ..... on payment of duty further goes to establish its bona fide.considering all these evidences, we are of the view that it is not possible to say that the fire which destroyed the sugar was not caused by unavoidable accident. .....

Indian Oil Corporation Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1984)(17)ELT375Tri(Mum.)bai

..... to another on the condition that they shall bear all transfer losses.these, in our view, refer to all such losses as can be prevented and not those which are on account of natural causes or due to unavoidable accidents beyond the control of the appellants and those which cannot be prevented despite all reasonable precautions taken in this behalf.the respondents have not raised any plea to say that the ..... the other hand, the appellants have stated that the loss occurred on account of the accident which could not be prevented by them despite of all reasonable precautions. ..... the police drew up a panchnama record of the accident and recorded the statements of the driver and the cleaner of the vehicle in the presence of eye witness-watchman of hindusthan lever ..... view of this, the appellants cannot be allowed to go back on their own undertaking and claim refund in respect of losses which have occurred on account of accident while effecting bond to bond transfer.4. ..... is incidental and inevitable and works out to 0.005% of the total quantity which is negligible and could be ignored as a loss likely to occur during ..... as a result of this unavoidable accident the tank plate got ruptured and the entire product of 9.801 ..... cover losses by whatsoever reason, whether theft, fire, accident, pilferage. ..... undertaking would not cover a case where the goods had been lost due to unavoidable accident. ..... course of transfer operations one of their tank lorries loaded with 9.301 mts.of the goods met with an accident. .....

Pravasa Sahakari Sakhar Karkhana Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1990)LC20Tri(Mum.)bai

..... it is also strange that the collector having been satisfied that there is no clandestine removal attracting rule 9(1) and (2) of the central excise rules, comes to the conclusion that the fire accident is a claimed one and a make believe one.however, we note that the documents which are now produced before us, appear to be not made available before the collector during the adjudication, on account of which there is a ..... village talayati also came on the same day and drew a panchnama regarding the fire accident.he took us through the relevant intimations given to the excise authorities and others. ..... has refused to extend the duty remission envisaged under rule 49 only on the ground that the appellants have not established the unavoidable nature of the claimed fire accident and even the claim of fire and genuineness of the accident has not been established with any tenable evidence. ..... the learned advocate, appearing on behalf of the appellants, giving the facts of the case in detail pointed out that the intimation in respect of the fire accident was given on the very same day to various authorities. ..... does not go into the reasons for fire accident or does not look into the required aspect, the appellants cannot beheld responsible for the omission of the ..... collector is not satisfied that it is not on account of unavoidable accident, he is justified in refusing the grant of remission. ..... bringing out the fact of fire accident and also requesting for permission to transfer the damaged sugar to .....

Siddheshwar Sahakari Sakhar Vs. Collr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1990)(50)ELT484Tri(Mum.)bai

..... leviable on any goods which are not accounted for in the manner specifically provided in these 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 store-room or other approved premises: provided further that the proper officer may not demand duty due on any goods claimed by the manufacturer as unfit for consumption or for marketing ..... from the above, it can be seen that where excisable goods have been destroyed or lost by natural causes or by unavoidable accidents and the proper officer is satisfied about the same, duty shall not be demandable. ..... the collector has held that under rule 49, the losses occurring due to natural losses or by unavoidable accidents can only be condoned, for duty remission. ..... it is not a case of total destruction or losses due to accidents like fire or other natural calamities. ..... the appellants have not taken due precaution to prevent the deterioration and there was no accident to the goods in question. ..... remission of duty can be granted only in the case of destruction by natural causes or due to unavoidable accident. .....