TaxTMI 
TaxTMI 
2011 (3) TMI 385
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....he Respondent. [Order per : Justice R.M.S. Khandeparkar, President]. - Heard the DR for the appellant. None present for the respondent though served. 2. This appeal arises from order dated 31-7-2003 passed by the Commissioner (Appeals), Mumbai whereby the appeal filed by the respondents against the order of the adjudicating authority was allowed and the order of the adjudicatin....
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....t of Rs. 30,91,171/-. The respondents disposed of damaged finished goods as scrap and paid excise duty accordingly thereon. A show cause notice dated 8th December, 1999 came to be issued which was contested by the respondents under their reply dated 31-12-1999. 4. It was a case of the department that since insurance claim received by the respondents was in respect of the goods which were dam....
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....y had also incurred expenses for rectification and repairs of part of the damaged goods and taking into consideration the facts and circumstances of the case the contention of the department was not justified. 5. All said done, the fact remains that the department has not been able to establish that the compensation received from the insurance company was forming part of the sale price of th....