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TMI Blog2007 (5) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal arises from Order-in-Appeal No. 303/2004-C.E., dated 12-7-2004 by which duty amount of Rs. 2,09,184/- has been confirmed. The appellants had stocked textile goods in their factory. There was a theft of fabrics in their factory and they had lodged a complaint to the police on 25-9-2000. The information of the theft was also brought to the notice of the Department on 20th October 2000. The app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted on 26-2-2001. Both the authorities have confirmed demand on larger period on the ground that they are not entitled for remission of duty in cases of theft of the goods. 2. I have heard both the sides in the matter. Without going into the plea of the learned Counsel seeking remission of duty, I am proceeding on the basis of demand made by the Department for recovery of duty on the stolen fabr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and the appellants had also filed an application for remission of duty on stolen fabrics. The Department should have immediately on receipt of the information of theft issued a show cause notice. All the facts were known to the Department. There is no suppression of facts in the matter. The demand is hit by time bar. The appeal is allowed by setting aside the demand, with consequential relief if ..... X X X X Extracts X X X X X X X X Extracts X X X X
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