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2014 (4) TMI 186 - AT - Central ExciseRejection of remission claim - Demand in respect of fully manufactured goods which were destroyed in the fire accident - Held that:- though it is a fact that the entire manufactured goods along with the statutory records maintained in the ordinary course of business were destroyed in the fire. If that be so, the numbers of pairs of footwear becomes irrelevant in as much as it was the entire stock which was damaged. We also take into notice a subsequent show cause notice raising the demand of duty against the appellant in respect of 4200 pairs of shoes which were destroyed in the fire. This indicates that the Revenue accepts the appellant contention that prior to the fire accident, the figures appearing in RGI register of 4200 shoes. Further, from the insurance papers, it becomes clear that the claim was made in respect of same quantity of footwear in as much as the same tallies with the value. It is also on record that while claiming the insurance, the appellant has not claimed the excise duty. Otherwise also, we find that if the number of shoes destroyed in the fire were not 4200 but 42, the claim has to be accepted in respect of entire quantity and no demand of duty on any quantum of footwear can be raised - Decided in favour of assessee.
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