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TMI Blog2013 (12) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 2348 of 2005-EX[DB] - Final Order No. A/56248/2013-EX(BR)(PB) - Dated:- 26-4-2013 - Ms. Archana Wadhwa and Shri Rakesh Kumar, JJ. For the Appellant: Mr. Sudhir Malhotra, Advocate For the Respondent: Shri Amit Jain, Advocate JUDGEMENT Per Archana Wadhwa (for the Bench): Being aggrieved with the order passed by Commissioner, Revenue has filed the present appeal. We have heard Shri R.K. Mathur, learned DR, for the Revenue and Shri Amit Jain, learned Advocate for the respondents. 2. As per facts on record respondent is a 100% EOU engaged in the manufacture of yarn, fabric and garments. A fire broke in their factory on 16.8.95 resulting in damage and loss of their final products. Intimation about the fire was given ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... However, since the noticee is a 100% EOU, this quantity which is not capable of being exported and can be sold in Domestic market is to be accounted towards their limit of DTA sale. As regard, duty on remaining quantity i.e. 24440 Kgs. it can be seen that against storage of total quantity of 39580 Kgs. which is claimed as lost/damaged during fire accident surveyor of The New India Assurance Company Ltd., in his report has observed as under; The insured claimed that according to their record they held 39580 Kgs. of knitted fabrics in the godown at the time of fire. As there were no adequate records available for determination the quantity of fabrics, keeping in mind the quantity disclosed by the video cassette, photographs, physical ver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accept their own records and depend on the surveyors report. As regard acceptance of surveyors report total quantity of knitted fabrics which was ascertained as 26284 Kgs. against the claim of 39580 Kgs., of the noticee, it has been submitted that they were not confronted with the above findings of surveyor because their total claim passed by the insurance company was more than Rupees 10 Crore out of which claim for fabrics was very little as compared to loss of other goods. Had they resisted the report of surveyor in respect of knitted fabrics, the sanctioned claim would have been delayed resulting in loss of interest of Rs. 20 lacs per month on the amount sanctioned to them and as such they had no option, but, to accept surveyors report s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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