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2013 (11) TMI 1537 - CESTAT KOLKATAWaiver of pre deposit - Remission of duty - Goods destroyed in fire - Held that:- Undisputedly there was an incident of fire in the factory premises of the applicant on 22-11-2009. We find that following the procedure laid down under Rule 21 of the Central Excise Rules, 2002, after the incident of fire in their factory, a remission application was filed by the applicant seeking remission from payment of duty on the goods destroyed in the incident of fire, inside the factory, before its clearance on payment of duty. In the meantime the department has also issued demand notice against the applicant on the goods lost in fire to protect the interest of Revenue. - applicant has not filed any appeal against the rejection of remission application but challenged the confirmation of demand, a fall out and mechanical implementation of the Order of rejection of the remission application. We find that the confirmation of demand on the goods destroyed by fire, resulted out of the rejection of their remission application. We are of the view that since the applicants have not preferred any appeal against the Order rejecting their remission application, the observation of the Commissioner on the submissions/evidences advanced by the applicants, during the said proceeding become final. - applicant could not be able to make out a prima facie case for total waiver of pre-deposit of dues adjudged. - Partial stay granted.
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