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of <h1>Appeal granted on stolen goods duty demand, remand for duty quantification review.</h1> <h3>COMMISSIONER OF C. EX. & CUS., BBSR-I Versus INDIAN METALS & FERRO ALLOYS LTD.</h3> COMMISSIONER OF C. EX. & CUS., BBSR-I Versus INDIAN METALS & FERRO ALLOYS LTD. - 2008 (224) E.L.T. 65 (Tri. - Kolkata) Issues: Appeal against duty demand on lost goods due to theft, Cross-Objection challenging duty quantification, rate, and classification.Analysis:1. The appeal was filed by the Department against the duty demand confirmed by the original authority but set aside by the lower appellate authority regarding goods lost due to theft before clearance for home consumption. The Tribunal noted that Section 23 allows remission of duty on goods lost, except as a result of pilferage. Since the goods were stolen, they were considered lost by pilferage, making them ineligible for remission under Section 23. Consequently, the Tribunal set aside the lower appellate authority's order and allowed the Department's appeal.2. The Cross-Objection raised by the respondents challenged the quantification of duty, rate of duty, and classification applied. The lower appellate authority did not address these issues due to allowing the remission. In light of the Tribunal's decision on the appeal, it directed the lower appellate authority to determine the quantum of duty to be paid by the respondents, considering the classification and rate of duty for the impugned goods. The matter was remanded to the lower appellate authority for a fresh decision, with both sides given a fair opportunity to present their arguments. The appeal and Cross-Objection were disposed of accordingly.This judgment clarifies the distinction between goods lost by theft and those lost by pilferage under Section 23, emphasizing the ineligibility for remission in cases of theft. It also underscores the need for a comprehensive assessment of duty quantification, rate, and classification, ensuring a fair opportunity for both parties to present their case before the appellate authority.
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