2018 (2) TMI 1667

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..... ommunication was sufficient for the Revenue to investigate if they deemed fit to find out whether there is some more damages of inputs or other goods. However the Revenue has not taken any step to make any enquiry - Merely on the basis of statement given by one of the employee of the respondent to the police the same cannot be taken as gospel truth regarding the actual quantum of damage. The show- .....

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..... ed to the Police Department on 23.03.2010 by the respondent. The respondent vide their letter dated 09.04.2010 had also informed the Division office about the fire accident stating that the fire destroyed their machinery, inputs, partially processed inputs and enclosed a statement given details of the goods destroyed in their fire in which it was mentioned that the value of affected stock was S .....

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..... (AR) appearing on behalf of the Revenue reiterating the grounds of appeal submits that the Commissioner (Appeals) has erred in setting aside the demand on time bar. The respondent have provided all the information relating to the damage goods only on 13.03.2015 therefore the show-cause notice issued on 20.03.2015 is well within the time of 5 years as there is a suppression of fact on the part of t .....

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..... respondent had informed the Department regarding the damages of inputs and reversal of CENVAT credit attributed to the said damaged inputs. The scan copy of the letter scanned below:- From the above letter it can be seen that the respondent have given the details for damages, this communication was sufficient for the Revenue to investigate if they deemed fit to find out whether there is so .....

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..... l damage of the raw material worth ₹ 2 crore. Merely on the basis of statement given by one of the employee of the respondent to the police the same cannot be taken as gospel truth regarding the actual quantum of damage. The show-cause notice was issued almost after 5 years therefore there is no suppression of fact on the part of the respondent. The learned Commissioner (Appeals) rightly set .....

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