TaxTMI 
TaxTMI 
2015 (12) TMI 250
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....of pre-deposit arising out of Order-in- Original No. 13-14/ 2013/ C dtd. 21/102013 passed by the Commissioner of Central Excise & Customs and Service Tax, Nagpur. By the said order the Ld. Adjudicating authority confirmed the demand of duty and penalty as detailed in the below chart:- Sr No. Appeal No. Custom Duty involved Penalty involved C.E.Duty involved C.E. Penalty involved 1 E/86981/14-MUM 6,32,235/- 6,32,235/- 16,52,841/- 16,52,841/- 2 E/85397/14-MUM 6,32,235/- 16,52,641/- 3 C/86140/14-MUM 6,32,253/- 4 C/85396/14-MUM 6,32,235/- 6,32,235/- 16,52,841/- 16,52,841/- Aggrieved by the aforesaid ord....
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....nt that on 1st May 2008 in the factory premises fire broke down due to this quantity of 100MT waste paper were destroyed. The appellant maintained a stand that whatsoever quantity of waste paper destroyed it is of indigenous material therefore there is no any excise duty or custom duty exist. The department after scrutiny of records recording statement of various persons contended in the show cause notice that quantity destroyed is nothing but imported material which was imported during the month of April 2008 by availing the benefit of exemption under notification No. 21/2008-Cus dated 1/3/2008 which resulted the demand of custom duty as well as denial of Cenvat Credit availed in respect of CVD. In the first round of adjudication the deman....
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....ailable on record, the Ld. Commissioner has found that appellant could not explain their claim rather from the records available, therefore it is established that fire loss material is of imported one and not of indigenous, hence confirmed the entire demand of custom duty as well as excise duty and penalty once again in the impugned denovo order. Aggrieved by the said order the applicant is before us with the present stay applications. 4. Shri. M. S. Ramteke, Manager(Finance) of the appellant company was present. 5. Shri. N.N. Prabhudesai, Ld. Superintendent (A.R.) appearing on behalf of the Revenue submits that appellants were given sufficient opportunity not only before the adjudicating authority but also in the remand matter by thi....
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.... stock account for the month of April 2008. This exercise should have been done by the department before concluding that what was destroyed was only imported waste paper and not indigenous waste paper. Therefore, there is a lacuna in the impugned order. 8.2. On the other hand, contention of the appellant that as per the Surveyors report what was destroyed is only indigenous waste paper, can also not be accepted. If loss was taken on the basis of indigenous waste paper, the loss would be less when compared to the loss estimated on the basis of imported waste paper. Thus, the surveyor of the Insurance Company has an interest in minimizing the loss because the insurance company would like to give less compensation. Therefore, it cann....
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....ity shall consider the matter afresh after giving a reasonable opportunity to the appellant to make submissions in their defence. From the above observations and direction based thereupon the applicants were given sufficient opportunity to justify their claim that goods lost in fire is indigenous goods. However, applicant neither submitted any record nor explained their claim before the adjudicating authority during the denovo adjudication. Moreover there was serious manipulation appearing on records that the applicants were maintaining two parallel Form IV register and the stock shown in both the register and entries of imported goods were also wrongly made. In the remand matter this Tribunal has categorically stated to follow the FIFO ....