9911796707
TMI Blog2017 (11) TMI 875X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar APPEAL No.E/425/2009-EX[DB] The present appeal is directed against Order-in-Original No.43/Commr/Noida/2008 dated 05/11/2008 passed by Commissioner of Central Excise Customs, Noida. 2. The brief facts of the case are that the appellants were manufactures of Wiring Harness. A major fire broke out in their factory on 29.06.2007. Through letter dated 29/08/2007 appellant submitted application for remission of Excise duty amounting to ₹ 20,24,955/- on account of Central Excise duty + ₹ 40,499/-on account of Education Cess + ₹ 20,250/- on account of S.H.Cess, involved in the finished goods destroyed in the fire. The said application was d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er book, wherein the reasons for fire was stated as electric short circuit. He has further submitted that appellant had taken due care in the factory to keep firefighting equipment always ready and maintained regularly and also record was also maintained about the due date of re-filling of firefighting equipment with required firefighting materials like CO2, M. Foam etc. He has submitted that the inspection reports issued by ASIATICE FIRE SHIELD over the period, a copy of which is available at page No.159-176 of the paper book indicate that around 60 firefighting equipments were placed at various locations of the factory and they were regularly inspected and whenever required were repaired and regularly filled with firefighting chemicals an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disallow the Cenvat credit of ₹ 74,02,829.34/- involved in the inputs destroyed. Further, there was a proposal to recover ₹ 55,48,232/- Cenvat credit availed on capital goods damaged in the fire. Through Order-in-Original No.09/Commissioner/Noida-I/2014-15 dated 27/02/2015 passed by Commissioner of Central Excise, Noida-I which is impugned for the present appeal, the demands were confirmed. Further, Cenvat credit of ₹ 7,40,289.34/- involved on the inputs which were yet to be issued for manufacture whether reversed by the appellant by RG-23A part-II, Entry No.9659 dated 24.09.2007 were appropriated. 9. The Learned Counsel for appellant has submitted that in spite of taking of all precautions due to electrical short circu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
