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TMI Blog2009 (12) TMI 743X X X X Extracts X X X X X X X X Extracts X X X X ..... icating authority would take into consideration the replies submitted by the assessee and come to a conclusion whether remission under Rule 21 is required or not - there was no requirement of application for remission in this case and the reply to the show cause notice is sufficient for claiming the remission if the appellant is otherwise liable for remission as per the legal provisions - appeal allowed - decided in favor of appellant. - E/1211 and 1255/2009 and Cross Objection No. E/CO/126/2009 - A/2421-2423/2009-WZB/AHD - Dated:- 22-12-2009 - Shri B.S.V. Murthy, J. Shri J.C. Patel, Advocate, for the Appellant. Shri S.K. Mall, SDR, for the Respondent. ORDER There was a fire accident in the factory of the appellant and som ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lication for remission does not arise since the liability arises only when the goods are removed. Therefore, it is his submission that the reply to the show cause notice by the appellant is sufficient and no separate application for remission is required. As regards second ground, he relies upon the following decisions in support of his contention that even if some amount has been claimed from the insurance company, the remission application is required to be considered. (a) 1987 (32) E.L.T. 116 (Tribunal) Sarda Ply Wood Indus. Ltd., Calcutta v. Collr. of C CE, Shillong (b) 2002 (149) E.L.T. 593 (Tri.-Mumbai) CCE, Surat-II v. Welspun Terri Towels. (c) 2009 (241) E.L.T. 92 (Tri.-Bang.) Tata Advance Materials v. CCE, Bangalore-I 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t that, in reality, all the assessees are required to account for all the goods manufactured/produced and when some goods are destroyed because of fire accident or natural cause, in terms of provisions relating to accountal, assessee would be required to explain reasons for non-accountal. Therefore, demand for duty would be natural consequential action and when the appellant replies, the adjudicating authority would take into consideration the replies submitted by the assessee and come to a conclusion whether remission under Rule 21 is required or not. The other alternative is for the appellant to file an application for remission on his own. As regards second submission about the insurance claim, the demand is based on Para 20.14 of the su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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