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2007 (5) TMI 525 - AT - Central Excise
Issues:
1. Confirmation of duty amount on stolen goods. 2. Allegation of suppression of facts and invoking a larger recovery period. 3. Time bar for the demand made by the Department. Issue 1: Confirmation of duty amount on stolen goods The appeal stemmed from an Order-in-Appeal confirming a duty amount of Rs. 2,09,184 on textile goods stolen from the appellant's factory. The theft was reported to the police and the Department, with the appellants also seeking remission of duty on the stolen goods. The Department contended that duty should be charged on the lost goods, leading to a show cause notice alleging suppression of facts and invoking a larger recovery period. Issue 2: Allegation of suppression of facts and invoking a larger recovery period The appellants argued that immediate information was provided to the Department about the theft, and an application for remission of duty was filed simultaneously. Both authorities confirmed the demand on a larger recovery period, stating that remission was not applicable in theft cases. However, the Tribunal found that there was no suppression of facts as all relevant information was disclosed to the Department promptly. Issue 3: Time bar for the demand made by the Department The Department invoked a larger recovery period under Section 11A of the Act, but the Tribunal determined that the demand was time-barred. The Tribunal noted that the theft was reported promptly to the Department, and an application for remission was filed without any denial of facts by the authorities. Consequently, the Tribunal allowed the appeal, setting aside the demand and providing consequential relief if necessary. In conclusion, the Tribunal ruled in favor of the appellant, finding no suppression of facts and determining that the demand for duty on stolen goods was time-barred. The judgment emphasized the importance of prompt disclosure of information to the Department in such cases and highlighted the applicability of remission provisions in theft scenarios.
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