2011 (3) TMI 48

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....he respondent   Per: Mr. Ashok Jindal, Member (Judicial) The appellants are in appeal against the impugned order denying the CENVAT credit availed by the appellants on the inputs which were destroyed in fire.   2. The appellants were issued a show-cause notice on the allegation that if they contravened the provisions of Central Excise Act, 1944 read with Central Excise Tariff wi....

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....leviable thereon, and without discharging the same, thereby contravening the provisions of Rule 173F of the Central Excise Rules, 1944;   (iv) the assessee company failed to determine the actual duty payable on the excisable goods destroyed in the fire incidence and failed to make an application before the proper authority i.e. Commissioner of Central Excise Mumbai III for remission of the....

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....st by the appellants before this Tribunal and this Tribunal vide order no. A/203/2005/WZB/CII dated 3.3.2005 which was reported in 2005 (184) ELT 396 (T) which alleged the claim of remission of duty on account of fire broken out in the factory of the appellants and the same has attained finality. Therefore, the impugned show-cause notice is not sustainable. Hence the demand be set aside.   ....