9911796707
TMI Blog2012 (6) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be said that it amounts to use of goods for unauthorized operations. Similarly the second term namely failure to account for also cannot be applied since the shortage has been accounted for by fire accident and no evidence has been brought out by Revenue to show that goods have been procured or released elsewhere. Therefore, impugned order is set-aside - Decided in favor of assessee. - C/740/2006 - A/765/2012-WZB/AHD - Dated:- 30-5-2012 - Mr.M.V. Ravindran, Mr. B.S.V. Murthy, JJ. Shri S.J. Vyas, Adv.: for Assessee. Shri J.S. Negi, A.R.: for the Revenue. Per: M.V. Ravindran: This appeal is directed against the order in original No. KDL/ Commissioner/14/2006 dated 22.3.2006. 2. The relevant facts that ari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , as there is no unauthorized use or failure to account for the raw materials/ inputs, which were found to be short in the factory premises. It is his submission that there is no dispute that there was a fire accident in the appellant s factory and there is no malafide in such fire accident. He would submit that the issue is directly covered by the decision of the Tribunal in the case of Satguru Polyfab Pvt. Limited 2011 (267) ELT 273. 4. Learned SDR reiterates the findings of the adjudicating authority. 5. We have considered the submissions made at length by both the sides and perused the records. 6. We find that there is no dispute as regards there being shortage of imported goods at the time of visit of the officers and also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sumption. In this case the custom s notification is recognizing the fact that when the goods are lying in the SEZ they have to be treated as existing in the foreign territory and only when the same are not used or not accounted for, they have to be treated as cleared for home consumption. Therefore the whole issue in this case boils down to the fact as to whether the fire accident which lead to the destruction of goods can be said to be a breach of Rule 8 of SEZ Rules 2003. We take note of the fact that the Rule does not provide for a situation other than unauthorized use or failure to account for. In this case there is no denial of the fact that the Customs Authorities were informed of the fire accident on 5-12-04. In fact on the same day, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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