2018 (6) TMI 916

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..... In another proceedings, the Commissioner has allowed the remission of duty on the condition of reversal of Cenvat Credit on the inputs contained in the goods destroyed in fire. 2. None appeared on behalf of the appellant. 3. Shri A.B. Kulgod, Asst Commissioner (AR) appearing on behalf of the Revenue produced a copy of this Tribunal's order No. A/90987/17 dated 29/11/2017, which was passed against the Commissioner's order allowing the remission of duty. 4. On careful consideration of the submissions made by the Ld. AR and perusal of the records, we find that in a case of remission of duty, the Commissioner has allowed he remission of duty subject to reversal of Cenvat Credit in respect of inputs contained in the gods destroyed in fire, ....

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....reversal of cenvat credit and therefore the argument that no notice was issued is without any substance. It has been argued that department cannot recover any dues without issue of show cause notice. It has also been argued that there are no power to put conditions under Rule 21 of the Central Excise Rules 2002. It has been argued that in these circumstances reversal of credit cannot be ordered as a condition for remission. Reliance has been placed on the decision of Larger Bench of Tribunal in the case of Grasim Industries Vs. Commissioner of Central Excise, Indore 2007 (208) E.L.T. 336 (Tri.-LB) to ascertain that no condition can be imposed while granting condition. 4. Ld. AR relies on the impugned order. 5. We have gone through the r....