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2014 (8) TMI 699 - AT - Central ExciseCENVAT Credit - Remission of duty - Loss of goods in dacoity - Held that:- There is no dispute that the goods in respect of which the remission of duty is being claimed are reported to have been lost on account of dacoity, which is claimed to have taken place in the night on 24-25th July, 2004. Though the appellant had lodged an FIR with the police authorities, the police authorities in their report have reported that the FIR was lodged on false grounds and that no dacoity had taken place. Keeping this fact in view, the Commissioner had rejected the appellant’s application for remission of duty filed under Rule 21 of the Central Excise Rules, 2002. Moreover, even if this is treated as a case of dacoity, the remission of duty cannot be allowed in view of Larger Bench judgment in the case of Gupta Metal Sheets vs. CCE, Gurgaon (2008 (10) TMI 60 - CESTAT NEW DELHI). Since, the remission of duty on the goods claimed to have been lost is not admissible and for this reason only, the Commissioner had rejected the appellants claim for remission of duty, the duty demand has been correctly confirmed against the appellant and in the circumstances of the case, penalty has also been correctly imposed - Decided against assessee.
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