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TMI Blog2009 (12) TMI 650X X X X Extracts X X X X X X X X Extracts X X X X ..... to sub-section (1) of Section 35B of Central Excise Act, 1944, Govt. rejects this revision application is not maintainable as filed beyond jurisdiction - - - 481/2009-CX - Dated:- 3-12-2009 - Shri D.P. Singh, J. [Order]. - This revision application has been filed by M/s. Anand Control Systems Pvt. Ltd., Noida against order-in-appeal No. 31-CE/APPL/NOIDA/06 dated 1-8-06 passed by the Commissioner (Appeal) Central Excise, Noida. 2. Brief facts of the case are that M/s. Anand Control Systems (P) Ltd., Noida, manufacturer of electric control panel boards, UPS Systems etc. falling under Chapter No. 8537.00 of Central Excise Tariff Act, 1985, were required to pay Central Excise Duty amount to Rs. 1,25,825/- payable on the goods, s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yed in fire amount to Rs. 1,25,825/- under Section 11A of Central Excise Act, 1944. The case was decided by the Assistant Commissioner, Central Excise, Division-Ill Noida confirming the demand of Rs. 1,25,825/- under Section 11A of Central Excise Act, 1944 against the party by holding that the fire accident was not a natural cause rather it was caused due to sheer negligence. He directed the party to pay the amount along with interest from the date on which duty was payable. 3. The applicant file an application before the Commissioner (Appeal). However, the Commissioner (Appeals) rejected the appeal on the ground that the loss of goods is not due to natural causes but due to negligence on the part of the applicant, hence remission of duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.4 In Indchem Electronics v. Commissioner of Central Excise, Chennai-III reported in 2003 (151) E.L.T. 393 (Tri.-Chennai), the Tribunal has held that inputs destroyed in fire accident - Fact that inputs were actually issued, and thereafter destroyed in fire accident, not disputed by Department - No allegation of any diversion of goods elsewhere - Modvat credit not deniable. Further, the above judgement has been affirmed by the Hon ble Supreme Court as reported in Commissioner v. Indchem Electronics - 2003 (157) E.L.T. A206 (S.C.). 4.5 The Commissioner (Appeals) has relied upon judgement of the Hon ble Tribunal in the case of Hindustan Insecticides Ltd. v. Collector of Central Excise, Cochin - 1988 (33) E.L.T. 575 (Tri.) which is also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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