Manufacturer's Duty Remission Claim Valid u/r 21; CENVAT Credit Reversal Demand Overturned for Fair Treatment.

Remission of duty - finished goods destroyed in the fire accident - inputs contained in the semi-finished goods destroyed in the fire accident - principles of natural justice - Rule 21 of Central Excise Rules, 2002 - claim made by such manufacturer in terms of Rule 21 for remission of these amounts cannot be brushed aside - we are not in position to agree with the findings recorded by the Commissioner demanding the reversal of CENVAT Credit by invoking the provisions of Rule 3 (5B) of the CENVAT Credit Rules, 2004. - AT .....

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