9911796707
TMI Blog2018 (6) TMI 1133X X X X Extracts X X X X X X X X Extracts X X X X ..... :- 27-3-2018 - Dr. D. M. Misra, Member (Judicial) For Appellant (s) : Shri S. D. Gohil, Advocate For Respondent (s): Shri J. Nagori, AR ORDER Heard both sides. 2. This is an appeal filed against OIO No. VAD-EXCUS-001-COM-19-17-18 dated 05.10.2017 passed by Commissioner of CGST and Central Excise, Vadodara-I. 3. Briefly stated the facts of the case are that the appellant are engaged in the manufacture of excisable goods and on accident of fire took place in the premises of the appellant on 15.03.2012 at 18.30 hrs. The said fire has resulted in loss/damages of finished/semi finished goods, raw material/input etc. The appellant filed an FIR with the Taluka Police Station, Vadodara on 16.03.2012 and consequently, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the accident of fire in their premises. Also, he has submitted that they have produced necessary evidence to establish that the accident of fire took place and there was damage of finished goods and raw materials in the factory premises. It is his contention that the insurance company has compensated for the damages due to the accident of fire, net of excise duty; hence, they filed remission application belatedly with the department. It is his further contention that from the documents in their possession, the extent of damages and loss caused due to the accident of fire, that is, the quantity of finished goods and raw materials destroyed thereunder, could be quantified. It is his contention that even though the remission application was fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... going through the impugned order particularly Para 17 of the order, the Ld. Commissioner has observed that there was a delay of 6 days in filing intimation of the accident of fire with the department. It is her reasoning that since there was delay in filing the intimation with the department, therefore, the exact quantum of finished goods and the raw material destroyed in fire could not be ascertained by the department. In my view, the said reasoning is devoid of substance in as much as from other evidences, namely, Police Panchnama, Fire Fighting Department Report, Insurance Company s Report etc., the extent of damages of finished goods and raw materials could be ascertained. Also, this Tribunal has been consistently holding the view that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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