2008 (7) TMI 669 - AT - Central Excise

Summary

Issues involved: Appeal against rejection of remission application for damaged cut-tobacco due to heavy rains.

Summary:
1. The appeal was filed against the rejection of a remission application for damaged cut-tobacco due to heavy rains, with the appellant being a manufacturer of excisable products.

2. The appellant's submission highlighted the damage caused by heavy rain to the cut-tobacco, leading to the remission application, citing relevant case laws to support their claim.

3. The J.D.R. contended that the appellant failed to inform authorities about the clearance of damaged cut-tobacco, questioning the validity of the remission claim.

4. The adjudicating authority rejected the remission application due to lack of evidence on the extent of damage and proper care taken by the appellant, raising doubts on the authenticity of the claim.

5. The appellant argued that the factory was under the physical control of excise authorities, implying their awareness of the situation, and referred to a letter addressing the damage caused by the heavy rain.

6. After considering submissions and records, it was found that the damaged cut-tobacco was cleared in the presence of a Surveyor and Mumbai Municipal Authorities, supporting the appellant's claim for remission.

7. The adjudicating authority's findings were questioned as the appellant had informed authorities about the damage, and the factory was under constant supervision of excise officers.

8. Referring to a relevant case law, it was concluded that the appellant's notification of the damage and the physical control of the factory by excise authorities supported the remission claim.

9. The impugned order rejecting the remission application was set aside, and the appeal was allowed with consequential relief, if any, pronounced on 11-7-2008.