2017 (10) TMI 395

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....er: Raju 1. This appeal has been filed by M/s. Watson Pharma Pvt. Ltd. against denial of remission of duty on the inputs and semi-finished goods lost by them on account of fire in the premises. 2. Ld. Counsel for the appellant argued that the said claim has been denied on three grounds. First ground is that while the fire occurred in the month of February 2012 and the claim was filed in the ....

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.... they are an EOU and the goods were lying in bonded area. He argued that no findings in respect of this assertion has been given by the adjudicating authority. He further argued that the semi-finished goods are excisable goods and therefore, Rule 21 of the Central Excise Rules would apply for the claim of remission of duty on the said goods. He further pointed out that a show-cause notice demandin....

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....ion that the fire broke out due to negligence and not un-avoidable accident, without any concrete basis. Now the appellants have produced a final report of the insurance company and the Commissioner did not have the benefit of the same while adjudicating. If the fire was due to negligence on the part of the appellant then the said goods find place in the report of the insurance company. 6. In v....