TaxTMI 
TaxTMI 
2015 (8) TMI 996
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....icient measures or well equipped with technologically advanced fire extinguishing equipments to prevent the fire, as it was informed by the Deputy Commissioner, Central Excise and Customs,. Nasik III Division, vide his letter F. No. NSK-III/Provenance/Food/100% EOU/97/08 dated 8-2-2012. He has reported that the Fire Brigade Certificate dated 13-5-2010 issued by the Fire Brigade department does not show or indicate the reason for cause of fire nor does not certificate mentions any safeguards taken by M/s. PFPL to prevent the fire incident. They must have ensured that the adequate measures to tackle the unforeseen situations like fire (which may cause loss of duty free goods or articles procured indigenously or imported) have been taken in ti....
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....r. No. 1 and 2 above under respective Sections of both Act. 4. I impose a penalty of Rs. 5,000/- (Rupees Five Thousand only) in terms of Rule 27 of the Central, Excise Rules, 2002 for contraventions stated above. 5. I further impose a penalty of Rs. 10,000/- (Rupees Ten Thousand only) in terms of Section 117 of the Customs Act, 1962 for contraventions stated above. 6. There shall be no remission of duty granted and the claim filed for remission of duty is declined for the reasons recorded herein above (sub para 4.3, 4.4. and 4.5 refer)". 2. Against such an order of the Commissioner, the assessee appellant before us approached the Customs Excise and Service Tax Appellate Tribunal, West Zonal Bench, at Mumbai. He point....
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....ed goods were housed in the bonded warehouse. The warehouse premises and all adjoining units thereto in Nashik District caught fire and goods came to be destroyed in the same. It is the claim of the applicant that over this act it had no control. There is specific provision to claim remission of duty if the goods are lost, destroyed or abandoned. It relied upon Section 23 of the Customs Act, 1962. 5. In such circumstances, it was prayed that confirmation of the duty demand, levy of interest and penalty is too harsh. There is an arguable point and strong prima facie case, the goods having been lost in fire and destroyed completely. In the light of such situation, financial hardship would be caused to the appellant assessee, if directed....
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....o not find any basis for the insistence by the Tribunal on the appellant depositing a sum of Rs. 20 lacs as a precondition for hearing of the appeal on merits and stay of recovery. Thus, the Tribunal found that this case to be of partial waiver. The reasons assigned in Paragraph-6 of the order would indicate that Tribunal found it a prima facie case on applicability of Section 23 of the Customs Act 1962 and it is quite clear that when the applicant assessee has not been faulted for not taking a comprehensive insurance, then, all the more such conditions as are imposed upon the assessee for prosecution of the appeal would make the remedy illusory. The conditions imposed ought to be reasonable and not excessive. They should be consistent with....