2013 (8) TMI 392

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....Kang: Heard both sides. 2. The applicant filed this appeal for waiver of pre-deposit of an amount of Rs.2,45,70,624.35, interest and penalty. 3. The applicants are 100% EOU. The applicants procured the raw material as well as the capital goods indigenously as also imported, without payment of duty. On 03.04.2010, there was a fire incident in the factory and the applicant applied for remis....

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....d upon the following decisions of the Tribunal:- a) Symphony Services Corp. India Pvt. Ltd. 2009 (245) ELT 661 (Tri-Bangl) Upheld by Hon'ble High Court of Karnataka as reported in 2012 (275) ELT 369 (Kar.) b) Sami Labs Ltd. 2007 (216) ELT 59 (Tri Bang.) Upheld by Hon'ble High Court of Karnataka as reported in 2012 (278) ELT 601 (Kar.) 5. On a specific query, ld. Sr. Counsel submitte....

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.... the duty on such goods. Similarly, Rule 21 of Central Excise Rules provides remission of duty in respect of goods have been lost or destroyed by natural cause or by unavoidable accident or are claimed by the manufacturer as unfit for consumption or for marketing, at any time before removal. 8. In the present case, Revenue is not disputing the incident of fire. The only ground for denial is tha....