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TMI Blog2011 (3) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... ion to such damaged goods should form additional consideration received by the respondents in relation to the scrap and it should be considered as vital factor to arrive at the normal price in respect of the damaged finished goods in terms of Section 4(1)(a) of the Central Excise Act, 1944 - Hence, the Commissioner (Appeals)held that the respondents though had received certain amount of compensati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh served. 2. This appeal arises from order dated 31-7-2003 passed by the Commissioner (Appeals), Mumbai whereby the appeal filed by the respondents against the order of the adjudicating authority was allowed and the order of the adjudicating authority was set aside. The Additional Commissioner, Mumbai by his order dated 4-4-2002 had confirmed the demand of Rs. 1,53,367/- along with interest an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, 1999 came to be issued which was contested by the respondents under their reply dated 31-12-1999. 4. It was a case of the department that since insurance claim received by the respondents was in respect of the goods which were damaged in the flood and which were subsequently sold as scrap, that, therefore, insurance claim received in relation to such damaged goods should form additional cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntention of the department was not justified. 5. All said done, the fact remains that the department has not been able to establish that the compensation received from the insurance company was forming part of the sale price of the ultimate product cleared and disposed of by the respondents. Admittedly, it was a compensation in relation to the damage suffered by the respondents. Being so, we do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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