1988 (6) TMI 254

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....ondents. [Order per : G. Sankaran, Sr. Vice-President]. - The issue arising for determination in this appeal lies in a narrow compass. It is whether the department is justified in demanding duty of Rs. 3143.36 on a quantity of 4.465 Metric Tonnes of fatty acids manufactured by the respondents and removed within the factory for production of other goods. The said quantity was not in fact used....

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....e actual use of the goods removed free of duty for the intended use. It is against this order that the Collector of Central Excise, Guntur, is in appeal before us. 3. We have heared Ms. Renuka Monn, SDR, for the appellant-Collector. The respondents did not appear for the hearing but had submitted a written representation. 4. For the purpose of disposal of the present appeal, it does not seem....

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....ion that the fire accident said to have occurred did not actually occur or that the quantity of goods on which duty was demanded had been diverted for other purposes. We will, therefore, have to proceed on the basis that the said quantity was in fact destroyed in the fire accident. If this be so, and considering that the goods at the time they were removed from the place of production to the hydro....