2005 (2) TMI 753

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.... for the Appellant. Shri Sanjay Kumar, DR, for the Respondent. [Order]. - Heard both sides and perused the record. 2. The appeal is directed against rejection of remission of duty applications filed by the appellant. 3.  Under 17 applications ranging from May 1998 to March 2002, the appellant informed the Central Excise Commissioner about breakage of aerated water bottles ....

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....ted. 4. The submission of the learned counsel is that except for the period May to August 1999 for which the applications were field on 13-3-2000, there was not much delay. It is also being pointed out that delay is not of any consequence inasmuch as according to the Board's instructions, the remission applications are to be considered through verification of accounts and other records dur....

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....t accounted for in the manner specifically provided in these rules, or which are not shown to the satisfaction or the proper officer to have been lost or destroyed by natural causes or by unavoidable accident during handling or storage in such store-room or other approved premises". 6. In the present case, no duty demand has been raised in regard to lost goods independent of remission appl....