2024 (2) TMI 817

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....s which were destroyed in fire and whether the consequential demand confirmed by the Adjudicating authority is correct or otherwise. 2. Shri J C Patel, Learned Counsel along with Shri Rahul Gajera, Advocate appearing on behalf of the appellant at the outset submits that in the present case the fire has taken place due to the short circuit. Appellant have taken all the possible steps to extinguish the fire. However, the finished goods were destroyed in the fire. 2.1 It is his submission that the appellant have been granted the insurance claim by Insurance Agency, before that the stringent survey was conducted in connection with the insurance claim and not only that even the forensic inspection was also conducted and after overall check....

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....Packaging P Ltd. V. CCE- 2015 (318) ELT 451 Raltronics India P Ltd V. CESTAT- 2017 (354) ELT 324 (All) CCE V. M. Kumar Udhyog (P) LTD-2014 (306) ELT 19 (All) Tej Shoe Factory V.CCE-2018 (363) ELT 863 Milton Plastic Industries V. CCE-2005 (188) ELT 206 CCE V. Welspun Terri Towels- 2002 (149) ELT 593 Union of India V. Hindustan Zinc Ltd-2009 (233) ELT 61 (Raj) Greenply industries Ltd V. CCE -2014 (314) ELT 356 CCE V. APR Packaging Ltd-2005 (191) ELT 395 Finolex Industries Ltd. V.CCE-2003 (156) ELT 96 3. Shri Sanjay Kumar Learned Superintendent (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. 4. On careful consideration o....