2013 (11) TMI 1537

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....ra, A.C. (AR), for the Respondent. ORDER This application is filed seeking waiver of pre deposit of duty of Rs. 8,11,54,600/- and penalty of Rs. 2,00,00,000/- (Rupees Two Crores). 2. The ld. Advocate Shri V.N. Dwivedi for the applicant has submitted the applicants are engaged in the manufacture of Mouth Freshners. He has contended that there was an outbreak of fire in their factory on 22-1....

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....use notice had been adjudicated on 30-3-2012 by the Commissioner confirming the demands referring to and relying upon the order of rejection of their remission application. Against the said confirmation of demands, the applicant is in appeal before this Tribunal. Ld. Advocate submits that both the proceedings, that is recovery of duty and remission from payment of duty, are separate proceedings, t....

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.... against the rejection Order of their remission application, hence, it is binding on them and the consequences of such Order viz. confirmation of demand/recovery, cannot be interfered with. 4. We have heard both sides and perused the records. Undisputedly there was an incident of fire in the factory premises of the applicant on 22-11-2009. We find that following the procedure laid down under....

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.... but challenged the confirmation of demand, a fall out and mechanical implementation of the Order of rejection of the remission application. We find that the confirmation of demand on the goods destroyed by fire, resulted out of the rejection of their remission application. We are of the view that since the applicants have not preferred any appeal against the Order rejecting their remission applic....