2018 (2) TMI 1667

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....s factory on 22.03.2010 wherein certain raw material was destroyed. The same was informed to the Police Department on 23.03.2010 by the respondent. The respondent vide their letter dated 09.04.2010 had also informed the Division office about the fire accident stating that the fire destroyed their machinery, inputs, partially processed inputs and enclosed a statement given details of the goods destroyed in their fire in which it was mentioned that the value of affected stock was Rs. 4,93,995/- involving duty of Rs. 51,631/- which was reversed by them vide Entry No.01 dated 13.04.2010. The case of the department is that before the Police Officer, Shri Gyaneshwar Shinde, General Manager of the respondent given statement that raw material wroth....

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....nt case is limited to whether the demand dropped by the learned Commissioner (Appeals) on limitation is correct and legal or otherwise. Regarding the fire broke out in factory of the respondent on 22.03.2010, the respondent had informed the Department regarding the damages of inputs and reversal of CENVAT credit attributed to the said damaged inputs. The scan copy of the letter scanned below:- From the above letter it can be seen that the respondent have given the details for damages, this communication was sufficient for the Revenue to investigate if they deemed fit to find out whether there is some more damages of inputs or other goods. However the Revenue has not taken any step to make any enquiry. It is also noted that the respondent....

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....BERS, 13 TH PLOOR, MARIMAN POINT; MUMBAI 400 021 MAHARASHTRA (INDIA) 9th April, 2010. The Asst. Commissioner of C.Excise., Div: Wagle II, 2nd Floor, New Central Excise Bldg., Wagle Indl Estate, THANE-400604. Dear Sir, Sub: Cervat reversal against Fire affected material as on 22/03/2010. This is to inform you that a Fire incident occurred at our Factory on GX- 2, 8 colour Rotogravure Printing Machine on 22nd March, 2010 at 7.20 p.m. We have provided adequate safety measures to prevent hazard all over of our plants. With the help of these safety measures, which included CO2 flooding system, Fire was extinguished within 20 minutes. The Fire has resulted into damaging of some of our in....