2016 (6) TMI 1011

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.... Advocate For the Respondent : Shri Vaibhav Bhatnagar, DR ORDER PER ARCHANA WADHWA: Both the appeals are being disposed of by a common order as the issue involved is identical. 2. The appellant is a 100% EOU engaged in the manufacture of Handicraft wooden furniture, etc. They are also importing raw materials free of duty in terms of notification no. 52/2003-CUS dated 31.03.2003 as a....

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....and confirmed the quantity loss due to fire accident. The appellants were also issued a certificate dated 21.12.2005 certifying the fact of occurrence of fire in the appellants factory by the fire brigade officer. 4. Thereafter, the appellant applied for remission of duty of Rs. 28,25,241/- involved in the destruction of indigenous / imported raw material as also involved in the final goods. It....

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....judicating as to why he was not satisfied about the factum of fire and the consequent destruction of the final products. Various evidences on record clearly lead one to believe that the fire had admittedly occurred, for which FIR was launched and fire brigade were summoned and insurance claim was made. As such I am of the view that it was not just and fair on the part of the Commissioner to reject....

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....hat since inputs were procured without payment of duty, in terms of the notification and there is no provision for remission of duty in the said notification the duty cannot be foregone. I find that an identical issue was the subject matter of the Tribunal's decision in the case of Next Fashion Creators Pvt. Ltd. vs. Commissioner of Customs Bangalore-2006 (206) ELT 1015 (Tri-Bang.) wherein it was ....