2007 (3) TMI 653

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..... facts on record, the appellant is engaged in the manufacture of S.O. Dyes. On 20-1-02, there was a fire accident in the appellant s factory on account of short circuit in the panel board, resulting in destroying of the goods lying at various stages including the finished goods. Jurisdictional Superintendent was informed about the fire accident on 21-1-02 itself. Thereafter, officers visited the f .....

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..... admittedly been not cleared from, the appellant s factory, confirmation of demand of duty is not called for. 3. Tribunal in the case of I.G. Petrochemicals v. CCE, Mumbai - 2001 (132) E.L.T. 110 (Tri.-Mumbai), while dealing with identical situation has held that the fact of non-filing of application for remission of duty in respect of destroyed goods would not result in confirmation of demand o .....

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..... ve issued the show cause notice and to have sustained the demand. 4. Similarly, in the case of U.P. State Sugar Corpn. Ltd. v. CCE, Meerut, reported in 1987 (27) E.L.T. 701 (Tribunal), it has been held that when goods have admittedly been destroyed because they were unfit for marketing and consumption, the fact that a proper application was not made to the Central Excise authorities for getting .....

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