2018 (6) TMI 179

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....sed by the adjudicating authority under Section 11AC of the Central Excise Act, 1044. 2. The facts of the case are that due to flood in the factory of the assessee, the finished goods, goods in process and raw material got destroyed. They claimed insurance from the insurance company, which was allowed. For the loss of the goods in the flood, the assessee did not file any remission application. Accordingly, the demand was confirmed and the Commissioner (Appeals) upheld the same, against which appeal No. E/87293/2016 is filed. In the order of the Commissioner (Appeals), liberty was granted to file an application for remission. Therefore, a remission application was filed before the Commissioner who rejected the application on the ground that....

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....tendent (AR) reiterates the finding of both the orders inasmuch as the orders rejected the remission claim and confirmed the duty. As regards the Revenue's appeal, he submits that once the demand under Section 11A has been confirmed, penalty under Section 11AC is inevitable. Therefore, the same was rightly imposed by the original authority, and the Commissioner (Appeals) has erred in setting aside such penalty. He submits that as regards the remission, the assessee did not provide all the documents and the remission was rightly rejected and consequently the demand is sustainable. He placed reliance on the judgment of this Tribunal in the case of Hanil Era Textiles Ltd. vs. CCE, Raigad - 2012 (279) ELT 252 (Tri.-Mumbai). 5. I have carefully....