2001 (4) TMI 127

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..... plication and Smt. Reena Arya for the Revenue, it appeared that the main appeal itself could be taken up for disposal. This was done by granting waiver of pre-deposit of Rs. 21,55,626/- confirmed as Customs Duty/CVD and Rs. 63,270/- as Excise Duty as also the penalty of Rs. 50,000/-. 2. The facts leading to the dispute are as follows : On 17-9-1998 the area in which the appellant's factory is .....

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..... uty involved. Further correspondence ensued. Finally on 11-1-1999 the appellants furnished to the department a statement showing losses of materials, valuation thereof and duty leviable. A similar letter was earlier written on 2-1-1999 also. It however appears that there was no formal application for remission of the duty on the goods lost/destroyed. 3. On 2-2-1999 the show cause notice was issu .....

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..... gments of the Tribunal which in fact had no relevance to the facts before him. He confirmed the duty and imposed the penalty as referred above. Hence the present appeal. 4. We are enable to understand what motivated the ld. Commissioner to undertake the proceedings of issue of show cause notice and confirmation of duty. The fact of the flood and resultant damage is not contested nor is any conte .....

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