2005 (1) TMI 507

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.... Heard Shri P.R. Biswas, Consultant for Appellant and Shri K. Sanyal, JDR for Respondent. Learned Consultant submits that the Appellants are the manufacturer of goods falling under Heading No. 39.23 of the Central Excise Tariff. Its factory is situated at Rampur, Budge Budge Tank Road, 24-Parganas (South). On 18-5-2000 a devastating fire broke out at the said factory premises and products and inp....

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....d that : "There is no doubt that the fire was accidental. The Commissioner of Central Excise is the competent Authority in the instant case to grant the remission of duty. While replying to the SCN, the appellant had endorsed a copy of the same to the Commissioner of Central Excise on 12-11-2001 requesting him to treat the reply as a prayer to remit the duty on finished goods and inputs. Again th....