2009 (3) TMI 723

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..... . [Order]. Learned Counsel Shri A.L. Malhotra submits that this appeal has arisen out of order of the learned Commissioner imposing redemption fine of Rs. 25,000/- and duty liability of Rs. 34,817/- with equal amount of penalty. He submits that due to short circuit, there was fire and the goods were destroyed which is evident from pages 21-22 of the appeal folder and that is report of th .....

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..... made. Learned Commissioner in para 13 of his order found that the appellant had redeemed the goods lying in the factory and claimed to have been destroyed by fire on 18-6-2004. The redemption fine of Rs. 25,000/- was paid on 23-10-2004. The appellant has also deposited duty of Rs. 34,817/- along with equal amount of penalty. Therefore, the Commissioner has held that there will be no remission of .....

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..... for no reasons of fire attributable to the appellant. 4. In the result, the appellants gets relief only in respect of penalty imposed but no relief for the redemption fine. However, excise duty if relatable to the goods destroyed in fire, that shall be considered by the learned Commissioner to grant appropriate relief. The appeal is partly allowed and remitted to the learned Commissioner to cons .....

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