9911796707
TMI Blog2018 (5) TMI 1656X X X X Extracts X X X X X X X X Extracts X X X X ..... - Appeal No. E/359/09 - Order No. A/86515 / 2018 - Dated:- 24-4-2018 - Hon ble Mr. Ramesh Nair, Member ( Judicial ) And Hon ble Mr. Raju, Member ( Technical ) None for appellant Shri. A. B. Kulgod, Asst. Comm.(AR) for respondent ORDER Per: Ramesh Nair 1. The present appeal is directed against Order-in-Original No.Belapur/48/Bel-I/R-II/Commr/ WLH/2008-09 dated 31/12/2008 passed by Commissioner of Central Excise, Mumbai whereby the Ld. Commissioner confirmed the recovery of Cenvat Credit in respect of inputs contained in finished goods, semifinished goods and returned defective goods which was destroyed in fire. In another proceedings, the Commissioner has allowed the remission of duty on the condition of reversal of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een taken on the basis of documents available on record. 3. From the grounds of appeal, it is seen that the first ground of appeal relates to violation of natural justice. In so far as the appellants have claimed that during the adjudication of their remission application they were never put to notice as to why said credit amount was required to be paid or reversed by them. The second argument raised relates to deviation from the instruction of CBEC which states that a demand show cause notice needs to be issued before any demand is confirmed. It is seen that a demand show cause notice dt. 16.11.2007 was indeed issued to the appellant seeking reversal of cenvat credit and therefore the argument that no notice was issued is without any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... afatlal Industries (supra) and in the case of Inalsa Ltd. (supra) held that in case the goods were destroyed due to natural cause or by unavoidable accident during handling or storage, cannot be equated with exemption to goods and the inputs can be considered to have been put to intended use for manufacture of the final product. Reading of rules under which remission is granted in respect of goods which were lost or destroyed by natural cause or by natural accident, does not provide any condition regarding reversal of credit taken in respect of inputs used on such goods, hence we are unable to support the view taken in the case of Mafatlal Industries (supra) whereby it has been held that assessee has to reverse the credit taken of inputs us ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
