TaxTMI 
TaxTMI 
TaxTMI 
2016 (11) TMI 186
X X X X Extracts X X X X
X X X X Extracts X X X X
....the Respondent : Dr. Jeetesh Nagori, Authorised Representative ORDER Per Dr. D.M. Misra Heard both sides. 2. This is an appeal filed against OIO No. 5/MISC/T/DAMAN/2008 dated 14.10.2008 passed by Commissioner of Central Excise, Daman. 3. Briefly stated, the facts of the case are that the appellants are engaged in the manufacture of PP Bags and other goods falling under Chapter 39 of Central E....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ejected their application solely on the ground that necessary intimation of incidence of fire was not furnished to the Range Superintendent within 24 hours of the said incident. Ld. Advocate further submits that even though the incident of fire was intimated to the Range Superintendent soon after the incidence, however, the said fact is disputed by the Revenue. It is his contention that beside the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ter with the department. In the absence of proper intimation to the department, the actual loss or damage to finished goods involved could not be ascertained. 5. I find that the ld. Commissioner rejected the remission application mainly on the ground that necessary intimation on incidence of fire in the factory of the Appellant was not submitted to the department; whereby the department was not i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ued demand notice for recovery of duty on the goods destroyed in the said fire, being failed to receive any such intimation from the Appellant. In the result, I am of the opinion that the matter needs to be remanded to the adjudicating authority to consider the evidences afresh and arrive at a conclusion on the issue of remission of duty. I also find that appellant had claimed remission of duty on....