9911796707
TMI Blog2004 (2) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... ed with the rejection of remission of duty on goods lost and destroyed due to heavy storm. The only ground taken by the Commissioner is that appellants have not shown that they had taken sufficient precaution to avoid loss of goods by natural causes or by unavoidable accident during handling or storage in store room or other approved premises. 2. Ld. Counsel submits that the duty amount involved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons were taken in storing the goods. It is submitted that this was the only way in which the goods were stocked from the time of starting production and it is being continued till date, and therefore the question of doubting the appellants taking precaution does not arise. He, therefore, submits that remission of duty is required to be granted to them. 3. Ld. DR submits that this aspect is requi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Proper Officer only if the goods were lost or destroyed by natural causes or by unavoidable accident during handling or storage in store room or other approved premises. The Commissioner after noting the proviso has held that assessee failed to explain as to what measure were taken by them to avoid loss. It is the contention of the appellant that department was aware of the manner in which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ack to the original authority for de novo consideration to reconsider the claim of the appellant. If the facts stated above are found to be correct and the department is aware of the manner in which the goods were stocked in the open yard, then their claim is required to be accepted. The original authority shall readjudicate the matter within six months and by giving an opportunity of hearing to a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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