2003 (2) TMI 121

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....nder :- 1.1 The appellant is a Public Sector Undertaking engaged in the manufacture of P & P medicaments, hair oils, pesticides etc. 1.2 During the period from 24-9-99 to 27-9-99, there was heavy rain in Kolkata resulting in water logging. As per the appellants, water in their factory raised up to 5 feet and as such there was a failure of electricity and pumping facility and the drainage sys....

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.... and was kept for inspection by the Central Excise Officer. Subsequently, the appellants were advised by their Superintendent on 6-3-2000 to deposit the amount of Rs. 7 lakhs (approx.) involved in the said damaged goods which the appellant paid on 28-3-99. 1.4 Subsequently, the appellant vide his letter dated 24-3-2000, made a prayer to the Assistant Commissioner for grant of permission for des....

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.... loss within a period of 48 hours in terms of the Board's Circular. He has also observed that it is not clear as to whether the appellants' claim from Insurance Company included the duty elements or not. 4. The appellants have strongly contended that there was water logging up to 5 feet of their factory and the same took some time to settle down. It was only after the water was drained off, the....

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....g of the appellant's factory, such a procedural lapse on the part of the appellants, cannot come in their way of claiming the benefit inasmuch as admittedly the damage could have been assessed by the appellants only after the water was drained off, which would have taken considerable period. In any case, it is seen that the appellant's claim by the Insurance Company was admitted by them and was se....