2001 (11) TMI 852

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ntimation of the accident to the jurisdictional Assistant Commissioner and Supdt. of Central Excise on 13-4-99. The Supdt. verified the facts on 13-4-99 itself. The appellants subsequently filed an insurance claim whereupon the insurance authorities conducted a survey. Subsequent to the survey, the appellants carried out salvaging operations from 2-8-99 to 30-9-99. The results of the salvaging operations were intimated on day-to-day basis to the Superintendent and Dy. Commissioner of Central Excise. The final report in the matter was submitted to the Superintendent on 7-10-99, with a copy thereof to the Dy. Commissioner. According to this final report, the total quantity of paper burnt/damaged was 3,13,791.200 Kgs., out of which a quantity ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of the Commissioner. 2. Heard both sides. 3. Ld. Consultant Sh. S.P Ojha for the appellants submits that ld. Commissioner has, in his order, virtually admitted the fact that 71,341.200 Kgs. of kraft paper were burnt to ashes in the fire accident. He further submits that, in the absence of a finding that the said quantity of paper was not burnt to ashes, the demand of duty on the 71,341.200 Kgs. of kraft paper cannot be sustained. He points out that the demand of duty on the remaining quantity of kraft paper salvaged has been rightly dropped by the Commissioner. Ld. Consultant, referring to the remission application, submits that, in view of the Commissioner's order restricting the demand to the 71,341.200 Kgs. of paper burn....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....C. Mahey has reiterated the findings of the adjudicating authority. 5. I have considered the submissions. On examination of the impugned order, I observe that there is no finding that the aforesaid quantity of 71,341.200 Kgs. of kraft paper were not burnt to ashes in the fire accident under reference. On the other hand, ld. Commissioner has observed that the appellants ought to have claimed remission on 71,341.200 Kgs. of kraft paper instead of the larger quantity of paper damaged/burnt in the fire. The appellants have today restricted their claim for remission to the said quantity of 71,341.200 Kgs. of kraft paper burnt to ashes. There is no finding in the impugned order in support of rejection of this claim. I have come across a ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as either captively consumed or cleared for home consumption, the same was done under proper invoices issued under Rule 52A, copies whereof are also available on record. RG-I register was also maintained by the party. An extract of the register is also available on record. All these documents were produced before the adjudicating authority, but did not receive due attention of that authority. All these facts and circumstances would constitute a glaring case of non-application of mind by the adjudicating authority. Having examined all the evidence on record, I find that the appellants have satisfied the requirements of Rule 49 for grant of remission of duty and they will be eligible for remission of duty to the extent of Rs. 85,498/- on the ....