1998 (2) TMI 176

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....cants filed this stay application for waiver of duty demand of Rs. 2,27,889.18. 2. Learned Consultant appearing on behalf of the applicants submitted that the applicants were receiving the components of P.D. Pumps under Chapter X Procedure and on 26th Sept. 1992, a fire accident took place in the factory in which the stock of raw materials, components, finished product and statutory records ....

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....r X Procedure and the contention of the applicant is that the goods were destroyed in fire in the factory and the information regarding was furnished to the respondent on 29-9-1992. This fact, in respect of the receipt of the information, was also mentioned in the show cause notice. In this case, the question involved is that when the components were destroyed in fire, whether duty could be demand....