2024 (2) TMI 817

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.... C Patel & Shri Rahul Gajera, Advocate for the Appellant Shri Sanjay Kumar, Superintendent (AR), for the Respondent ORDER RAMESH NAIR The issue involved in the present case is that whether the Competent Authority has rightly rejected the claim of the appellant for remission of duty on the finished goods which were destroyed in fire and whether the consequential demand confirmed by the Adjudica....

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....there is no mala fide or any lapse on the part of the appellant for fire accident took place in their factory. 2.2 He further submits that one of the grounds for rejection of remission is that the appellant was operating from two plots i.e. A-1/835 and 836, whereas the registration certificate dated 26 November, 2001 was issued only in respect of plot No. A-1/835. 2.3 It is his submission that t....

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....dia Ltd- 2006 (205) ELT 1023 (GOI) Mafatlal Industries Ltd V. CCE -2003 (154) ELT 543 Sanskriti 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....

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.... fire accident has taken place due to short circuit and immediately when the fire broken out the appellant's staff have properly taken the steps to call the fire extinguisher. Therefore, the defense of the appellant appears to be reasonable. 4.1 Moreover, it is observed that in one hand there is no inspection carried out by the department to allege that there is a lapse on the part of the appella....