2015 (11) TMI 766

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..... None appears on behalf of the Respondent. 2. After hearing the learned Authorised Representative for the Revenue and on perusal of the records, I find that the Respondents were engaged in the manufacture of excisable goods classifiable under Chapter 28, 29 and 38 of the Schedule to the Central Excise Tariff Act, 1985. There was a fire in the Respondent's factory and the goods were destroyed the .....

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..... t appeal is filed against the order of the Commissioner (Appeals). I find that the Tribunal allowed the remission application which is further upheld by the Hon'ble Gujarat High Court. So, the demand of duty can not survive.  Accordingly, I find no reason to interfere in the order of the Commissioner (Appeals). Appeal filed by the Revenue is rejected. (Order dictated and pronounced in th .....

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