2007 (3) TMI 653

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..... Shri Samir Chitkara, SDR, for the Respondent. [Order]. -  As per facts on record, the appellant is engaged in the manufacture of S.O. Dyes. On 20-1-02, there was a fire accident in the appellant's factory on account of short circuit in the panel board, resulting in destroying of the goods lying at various stages including the finished goods. Jurisdictional Superintendent was inform....

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....such duty is deferred to the clearance of the goods and since the destroyed goods have admittedly been not cleared from, the appellant's factory, confirmation of demand of duty is not called for. 3. Tribunal in the case of I.G. Petrochemicals v. CCE, Mumbai - 2001 (132) E.L.T. 110 (Tri.-Mumbai), while dealing with identical situation has held that the fact of non-filing of application for ....

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....or remission he could have directed the assessee to do so. But it was entirely improper to have issued the show cause notice and to have sustained the demand." 4. Similarly, in the case of U.P. State Sugar Corpn. Ltd. v. CCE, Meerut, reported in 1987 (27) E.L.T. 701 (Tribunal), it has been held that when goods have admittedly been destroyed because they were unfit for marketing and consump....