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TMI Blog2024 (11) TMI 741X X X X Extracts X X X X X X X X Extracts X X X X ..... aterials were destroyed in fire. The appellant were also sanctioned the insurance claim by the insurance company. From the record it is not coming out that there is any mischief on the part of the appellant in the incident of fire in the factory. Moreover, there is also no evidence that the fire accident is occurred due to carelessness of the appellant. Commissioner has raised various deficiency for deciding the remission application however, it appears that the appellant had no occasion to explain the above queries of the learned Commissioner before the adjudication, therefore in our considered view this matter should go back to Commissioner for reconsideration of the appellant s remission application the appellant should be given proper o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fire incident to the Deputy Commissioner with copy to Range Superintendent vide the letter dated 08.03.2017. The jurisdictional Range Superintendent/Sector officer visited the factory premises on 10.03.2017 and had drawn a panchanama dated 10.03.2017 and recorded the loss of the stock of raw material, semi-finished/finished goods and capital goods present in the factory premises due to fire accident. The appellant filed an application dated 04.05.2017 to the Deputy Commissioner of Central Excise division on-IV Ahmedabad-II (now division-IV Ahmedabad north) along with date of goods lost and destroyed in fire for remission of duties of excise on indigenous goods and custom duty on imported goods. On the application for remission, the Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty on the domestically procured goods under CT 3 was also adjudicated whereby the demand of Excise duty has been confirmed vide order-in-original no. 55/AC/D/2022-23/AM dated 23.03.2023 against which an appeal was filed before Commissioner Appeal which was rejected vide OIA AHM-EXCUS-002-83-317/23-24 dated 28.03.2024 against which appeal is filed before this tribunal bearing no. E/10226/202024. Thus the appeal no. C/10336/2023 and appeal no. E/10226/2024 are consequential to the rejection of remission of duty by the Commissioner which is a subject matter of appeal no. E/10527/2023. 2. Shri R Subramaniyam learned counsel appearing on behalf of the appellant submits that there is no dispute about the fire accident has taken place and the go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e not sustainable, hence all the three appeals may be allowed. 3. Shri Rajesh K Agarwal learned Superintendent (AR) appearing on behalf of the revenue reiterates the findings of the impugned order. He further submits that the burden to prove that accident is unavoidable due the natural causes is on the assessee. In the present case the assessee could not prove that the fire accident occurred is avoidable or otherwise. Therefore, the remission application of the appellant was rightly rejected by the learned Commissioner. In support of this, he placed reliance on judgment of Hon ble Allahabad High Court in the case of Commissioner of Central Excise Vs. Bangeshwar Ltd 2015 (322) ELT 444 Allahabad. 4. We have carefully considered the submission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It further appeared that the Noticee had availed and utilized Cenvat credit towards the Duty paid on the inputs lost in the fire accident. The Noticee vide their letter dated 04.05.2017, provided the figures of Duty forgone on the inputs procured Duty free under the provisions of the said Notifications which were lost in fire accident and the Cenvat Credit availed and utilized on the inputs lost in the fire accident as below : - Sr. NO. Particulars Value of Goods (as per Excise record) (in Rs.) Duty involved (in Rs.) (I) Duty free imports against procurement certificate 2,94,28,264.00 76,09,344.00 (II) Domestic purchase against CT-3 from 3,26,33,312.00 39,23,874.00 (III) Duty paid domestic purchases 6,11,103.00 97,193.00 Total 6,26,72,679.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1,16,30,411/- being the Duty amount on the goods domestically procured without payment of Duty against CT-3 Form, imported Duty free against procurement certificates and Duty paid indigenous goods on which Cenvat Credit had been availed by them, the details of which were submitted by the Noticee vide their letter dated 4th May, 2017. 14. It further appeared that various raw-materials/inputs destroyed/lost in the fire accident as detailed above, consisted of Duty free raw materials/inputs procured indigenously under the provisions of Notification No. 22/2003-CE dated 31.03.2003, Duty free raw materials/inputs imported under the provisions of the Notification No.53/2003-Cus, dated 31.03.2003 and duty paid inputs/raw materials purchased from v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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