2017 (6) TMI 812

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed application for claiming remission of duty under Rule 21 of Central Excise Rules, 2002. On 05.08.2005, stock taking was conducted and certain shortages were detected. Instead of entertaining the claim of remission of duty, it was alleged that appellant has clandestinely removed the goods. Consequently, a show cause notice was issued to demand duty on the shortage detected on 05.08.2004. The show cause notice was adjudicated and demand of duty along with interest was confirmed and equivalent amount of penalty was also imposed on the appellant. The matter was carried by the appellant before the ld. Commissioner (Appeals) who set-aside the charge of clandestine removal of the goods on the shortage found by the department during their visit ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the letter dated 04.08.2004 is an application for claiming remission of duty under Rule 21 of the Rules. Therefore, on that ground remission claim cannot be rejected. (b) Non-filing of quantification of shortages of goods lost in flood. I find that on 05.08.2004, a team of departmental officers visited the factory premises and stock taking was done physically, and it was found that the goods which were found short, the duty involved is Rs. 10,30,874/-. Revenue alleged that there was shortage of goods which has been cleared clandestinely. In fact, the said allegation was set-aside by ld. Commissioner (Appeals) and the claim of the appellant is that the shortages are on account of goods lost in flood. As there is no contrary evidence pr....