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of <h1>Tribunal allows appeals for duty remission on flood-damaged goods, stresses timely actions and certificate consideration.</h1> <h3>SUN PHARMACEUTICAL INDUSTRIES LTD. Versus COMMISSIONER OF C. EX., VAPI</h3> SUN PHARMACEUTICAL INDUSTRIES LTD. Versus COMMISSIONER OF C. EX., VAPI - 2013 (297) E.L.T. 540 (Tri. - Ahmd.) , 2017 (49) S.T.R. 630 (Tri. - Ahmd.) Issues:Appeal against Order-in-Original for remission of duty on goods destroyed due to flood damage.Detailed Analysis:1. Factual Background:The appellant's factories were flooded in 2004, resulting in damage to finished goods. The appellant sought remission of duty on goods unfit for human consumption due to fungus contamination. Despite multiple reminders and notifications to the authorities, the appellant received no response and eventually destroyed the goods.2. Legal Submissions:The appellant's counsel cited relevant case laws, including a judgment from the High Court of Madhya Pradesh, to support the claim for remission based on timely notifications and actions taken by the appellant.3. Adjudication:The Tribunal noted the diligent efforts of the appellant in informing the authorities about the goods' condition and the planned destruction. The destruction was certified by the Assistant Drug Control Licensing Authority, confirming the goods' unsuitability for human consumption.4. Critical Analysis:The Tribunal criticized the lower authorities for not responding to the appellant's notifications and remission application. Emphasis was placed on the certificate issued by the Foods & Drug Authorities, indicating the goods' unsuitability for consumption.5. Precedent and Findings:The Tribunal referenced a judgment from the High Court of Madhya Pradesh and a previous case involving expired medicines to highlight the importance of timely action and communication between the appellant and the authorities regarding the destruction of goods.6. Decision and Rationale:The Tribunal concluded that the rejection of the remission applications by the adjudicating authority was unjust and unsustainable. The impugned orders were set aside, and the appeals were allowed with consequential relief, emphasizing the importance of due consideration for certificates issued by relevant authorities.In conclusion, the Tribunal's decision highlighted the necessity of timely responses from authorities in cases of goods destruction due to unforeseen circumstances, emphasizing the duty of lower authorities to consider all relevant evidence and certifications provided by the appellant.
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