2014 (4) TMI 763

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....      Per: Mr. M.V. Ravindran; This appeal No.E/214/07 is directed against a letter dated 22.01.07 issued from the office of the Commissioner of Central Excise & Customs, Daman rejecting the application filed by the appellant for the remission of the duty of Rs.60,78,683.05 as they have not fulfilled the conditions required for remission of the amount as per Commissi....

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....e finished goods as well as the raw materials on which input credit was taken. The appellant also filed the remission application before the Commissioner of Central Excise and Customs, Daman for remission of duty on finished goods lost in fire. The said application was rejected by a letter dated 22.01.07. 4. Ld. counsel would submit that the appellant had given all the possible data or informat....

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....pellant reads as under: 6. On perusal of the conditions as mentioned in trade notice No.16/2005 indicates eight conditions. The letter from the office of the Commissioner of Central Excise & Customs, Daman (as reproduced hereinabove) does not indicate which of the condition is not met by the appellant. We are also of the view that the ld. Commissioner should have issued a speaking order after f....

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....inst the order in original wherein the adjudicating authority has confirmed the demand of the duty liability on the ground that the appellant is liable to pay the duty on the finished goods which were destroyed in the fire. It is also to be seen that the adjudicating authority has confirmed the reversal of the cenvat credit which has been availed on the inputs which were used for the manufacturing....