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TMI Blog2007 (12) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... e when goods cannot be taken for domestic consumption – but in case of robbery goods are not actually destroyed, they will come in market ultimately – remission not allowed as loss is neither by natural causes nor by unavoidable accident - E/488/2007 - A-2042/KOL/2007 - Dated:- 10-12-2007 - Dr. Chittaranjan Satapathy, Member (T) [Order]. -1. Heard both sides. 2. The appellants have cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccident. He states that the present case is not act par with the one decided by the Hon'ble Madras High Court. He cites the following two decisions in support of the appellants' case (i) Sialkot Industrial Corporation, Meerut v. UOI - 1979 (4) E.L.T. (J 329); (ii) G.K. Winding Wires Ltd. v. CCE, Noida - 2006 (198) E.L.T. 198 (Tri.-Del). 3. Shri J.K. Jha, learned SDR. appear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision of the Tribunal in the case of B.G. Dhatu Udyog Ltd. v. CCE, Delhi-III - 2003 (158) E.L.T. 624 (Tri.-Del). Moreover, I find that the cited order in the case of G.K. Winding Wires Ltd . (supra) is only a Stay Order, wherein a prima facie view has been taken by the learned Hon'ble Single Member of the Tribunal. With great respect, I find that reliance placed on the decision of the Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... excise duty is allowed to be remitted on the same. In the case of stolen goods, the same does ultimately enter the domestic market and therefore, the law-makers have not thought it fit to remit the duty on the same. No doubt, the specific case before the Hon'ble Madras High Court involved theft by the manager, and employees of the assessee; but the Adjudicating Commissioner cannot be faulted with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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