2013 (10) TMI 27

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..... the Revisional Authority - Since the damaged goods were claimed to be still lying in the factory of the assessee, whether the duty can be demanded was a question which had not been answered by the Revisional Authority - In these circumstances, it would be just and proper to set aside the ex parte order passed by the Revisional Authority and remand back the matter for fresh consideration - the orde .....

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..... the assessee were destroyed in the floods. On 17th April, 2007 a show cause notice was issued calling upon the assessee to show cause as to why the duty on the said goods amounting to Rs. 6,66,640/- should not be recovered under Section 11A of the 1944 Act. During the pendency of the show cause notice, the assessee had made an application seeking waiver of duty which was rejected by the Commissio .....

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..... the assessee had not challenged the order of the Commissioner, rejecting the application for waiver of duty. 6. The argument of the assessee is that even though the application for remission of duty was rejected by the Commissioner, the question as to whether the Revenue was justified in demanding the duty even before the damaged goods were cleared by the assessee, is the question which has not .....

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