TaxTMI 
TaxTMI 
2010 (5) TMI 417
X X X X Extracts X X X X
X X X X Extracts X X X X
....nt that remitting duty as above, what has been done by the impugned order shall cause loss of Revenue. According to him, there is a procedure prescribed by Chapter 18 of Excise Manual in respect of destruction of goods by natural causes to claim remission of duty. Such a procedure if not followed, which is binding on the Id. Commissioner to follow, his order does not sustain. 3. Ld. Counsel Shri Jaju appearing on behalf of Respondent brings out that in para-9, id. Commissioner has categorically found that the damage of sponge iron was due to rain water and that remained undisputed. Ld. Commissioner has also found that damage had occurred due to natural cause and that too beyond control of the Respondent. It is further finding of the id. Co....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Excise Rules, 2002 have made provision prescribing any mandatory conditions to be satisfied by the Authority to entertain claim of remission which arise out of loss or destruction by natural causes or are by un avoidable accident or are claimed by manufacturer as unfit for consumption or for marketing at any time before removal. Section 5 of the Central Excise Act, 1944 has conferred power under Central Government to make rule to provide for remission of duty of excise leviable on any excisable goods which due to any natural cause found to be deficient in quantity. Reading of the basic provision of law with the rule throws light that following elements are to be satisfied:- (1) There should be deficiency in quantity of the excisable goods....