9911796707
TMI Blog2007 (10) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty amount - A/1388/07-WZB/C-IV/(SMB), E/2471/05 - - - Dated:- 1-10-2007 - Shri M.V. [Order per]- This appeal is filed by the revenue against the order-in-original No. 09/CEX/2004 dated 29/06/2004. 2. The respondent is absent despite notice. Since the issue involved is in a narrow compass, the appeal taken up for disposal in the absence of any representation from the respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s application for remission of duty and the relevant records in the concerned file No. VGN(30)/49/TF/97. I find that the exact cause of fire/accident is not known to the factory, it is also not stated in the police panchanama. In the Surveyor's report dated 08/11/2000 at para 6.01, it has been stated that exact cause of fire is not known, one probable cause could be electric short circuit in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claimed by the manufacturer as unfit for consumption. In this case goods were stored in secured godown No.3. There is no evidence that accident took place due to negligence and carelessness of company. There is also no evidence that assessee did not take precautions for safety and security of goods to avoid fire accident. The fire was accidental, the assessee's staff could saved 2770 qntls of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Voltas Ltd., are same. Therefore, considering all the aforesaid facts and circumstances, the assessee has been granted remission of Central Excise duty of Rs.9,22,752/- on 28/06/204 on the 10,885.90 qntls of sugar lost in fire accident. The show cause notice under reference dated 16/09/97 was issued demanding duty of Rs.9,22,752/- on such quantity lost in fire. But since, the remission has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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