2017 (12) TMI 704

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....t on the same day intimated to the department and on 03.03.2005 the departmental officers visited the factory of the appellant and panchnama was draw for the goods lost in fire accident. Thereafter, on 20.07.2005 the appellant filed the application under Rule 21 of CER, 2002, for remission of duty on finished goods lost in fire accident. The appellant was replied by the Revenue on 02.08.2005 that the said claim can be admitted and complied with as per the condition of Notification No 16/05 dated 16.06.2005. The appellant submitted the application with requisite details/information/documents on 08.08.2005 but, again it was returned to the appellant on the ground that they have not complied with the conditions of said Notification. Thereafter....

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....hat the appellant has not complied with the conditions of Notification No. 16/05 dated 16.06.2005 and rejected their claim of remission of duty which was not required to be done. He submits that in the light of the decision of Grasim Industries (supra), the appellant was not required to reverse the Cenvat credit attributable to inputs and finished goods lost in fire accident. He further submitted that as the claim has been sanctioned by the insurance company, therefore, there was no malafide intention of the appellant to claim inadmissible remission of duty and the fire accident took place was unavoidable. 4. On the other hand, the Ld. AR for the Revenue submits that onus of the appellant to prove that there was unavoidable circumstances....