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TMI Blog2012 (9) TMI 536X X X X Extracts X X X X X X X X Extracts X X X X ..... Ravi Malimath, J.] - This appeal is filed by the revenue being aggrieved by the order of the Tribunal [2007 (216) E.L.T. 59 (Tribunal)] holding that the raw materials/capital goods which are used in the premises for production would not be hit by the Explanation to Rule 6 of Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001. 2. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 12,83,578/- foregone on the imported raw material/capital goods shold not be recovered under Section 72 read with Section 28 of the Customs Act, with interest. On consideration of the reply an order was passed and the proceedings were dropped Aggrieved by the same, the revenue preferred an appeal before the Commissioner who allowed the appeal and confirmed the demand. Aggrieved by the same, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the subject matter of the goods have been destroyed is hit by the Explanation to Rule 6 of the Rules. It is contended that when the goods are lost or destroyed in natural causes from the place of procurement to manufacturing premises during handling and storage of the manufacture's premises the Explanation stands attracted. 4. Heard counsels. 5. Explanation to Rule 6 of the Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave not been used for the intended purpose. It was further held that the raw materials/capital goods which are in the premises of production would not be hit by the Explanation to Rule 6 of the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001. 6. We are in complete agreement with the view expressed by the Tribunal Explanation to Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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