2018 (3) TMI 608

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.... Archana Wadhwa After hearing both the sides, I find that the appellant who is a manufacturer of Master Batch, PP Compound, was visited with a fire on 28.4.2008, destroying the entire stock of the assessee including their inputs, goods in process and the final product as also their plant, machinery etc. FIR was lodged with the police station and vide their letter dated 6.5.2008, Revenue was als....

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.... separate proceedings were initiated against them resulting in imposition of penalty of Rs. 40,000/-, which has been accepted by the appellant and penalty paid. As regards non-filing of remission application, ld. Advocate submits that the said fact cannot be adopted for confirmation of demand of duty in respect of final product lost during the fire, which is not under doubt. In any case, he submit....

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....ho reiterated the findings of the lower authority, I find that there is no dispute about the fact of the fire having occurred in the assesee's factory on 28.4.2008. Further, there is also no dispute about the destruction of the stock lying in the assessee's factory of the said gate. Admittedly, the appellant had informed the department vide their letter dated 6.5.2008, which stands admitted in the....