2016 (11) TMI 410

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.... for Appellant Shri M.K. Mall, Assistant Commissioner (AR), for Respondent Mr. Anil Choudhary, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical) ORDER Per: Anil Choudhary                 The appellant, a manufacturer of P.U. Foam, foam articles, is in appeal against Order-in-appeal dated 25.04.....

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....ith Section 11AC of the Act. The appellant contested the show cause notice and stated that they had done their best to minimize the loss by informing the Fire Department immediately by occurrence of fire. Further, they have reversed the Cenvat Credit taken on input, used in the manufacturer of goods amounting to Rs. 30,967/-. They are filling application for remission of duty before Commissioner. ....

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....ead with Section 11AC of the Act. 4. Being aggrieved, the appellant has preferred appeal before learned Commissioner vide the impugned order having pleased to reject the appeal. 5. The learned Counsel for the appellant states that as the amount was small they have not contested the rejection of remission claim on merits and have deposited the duty as imposed on them. So for the penalty impos....

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....e dispute is against the levy of duty pursuant to the rejection of the remission claim. The learned Counsel have produced a copy of the Final Order No. A/53749/2014 (SM) order dated 19.09.2014, by which this Tribunal in respect to the fire incident which occurred on 18.06.2004 have held that there is no dispute as to the occurrence of the fire in the factory of the appellant. Further, the rejectio....