2005 (12) TMI 190

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....o the Superintendent of Central Excise with a copy to the concerned Assistant Commissioner informing that there was a fire in the factory and all machines, raw materials, finished goods and Central Excise records had been burnt to ashes. The appellants also informed the police and the fire department immediately. The Central Excise authorities were requested to appoint an officer to conduct a survey of the factory and ascertain the extent of damage. On 17-12-1997, the appellants filed a claim for remission of duty on the goods lost in the fire. The appellants also provided details of the raw materials, finished goods, capital machines lost in the fire. On the direction of the Superintendent, the appellants reversed the amount of Rs. 32,392/....

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....ssioner rejecting remission application, they did not get any opportunity to contest the findings of the Commissioner rejecting remission. They are, therefore, handicapped to defend their case in respect of the show cause notice issued to them demanding duty as it was not disclosed to them that their remission application had been rejected and the grounds of rejection were also not known to them. It was, therefore, pleaded that their appeal may be allowed on this ground alone. Remanding the case after 8 years will not serve the purpose as records will not be available to defend the case. It was also pleaded that when quantity of goods claimed to be destroyed has been considered as wrong then for the same quantity, demand cannot be issued. ....