2008 (1) TMI 180

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..... on behalf of the Revenue and perused the records. 2. The relevant facts of the case, in brief, are that on 30-12-2002, a theft/burglary took place in the factory premises of the appellants. The appellant requested for remission of duty under Rule 21 of the Central Excise Rules, 2002 on the stolen goods, which have been rejected by the competent authority. A show cause notice was issued propos....

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....ds as well as from the findings of the Commissioner (Appeals) that there is no fraud, suppression of facts, etc. The Division Bench of the Tribunal, in the case of Commissioner of Central Excise v. K.E.C. International Ltd. - 2002 (144) E.L.T. 367 (Tri.-Delhi) held that interest under Section 11AB of the Central Excise Act, 1944 is attracted only in cases involving fraud, suppression of facts, etc....