TMI Blog2012 (2) TMI 435X X X X Extracts X X X X X X X X Extracts X X X X ..... ntendent visited the factory within 4 days, subsequent destruction of the goods was in the presence of surveyor, who also issued certificate of destruction and the same was also intimated vide their letter dated 9-5-2005. In these circumstances, it will not be justifiable to deny the benefit of remission to the appellant on the sole ground of strict observance of the procedure. As such, by extending the benefit to the appellant, I set aside the impugned order of the Commissioner denying the remission - Decided in favour of assessee. - E/3962/2006-SM(BR) and E/3004/2007-SM(BR) - Final Order Nos. 130-131/2012-SM(BR)(PB) - Dated:- 22-2-2012 - Ms. Archana Wadhwa, J. Shri K.K. Anand, Advocate, for the Appellant. Shri Fateh Singh, SDR, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -5-2005, they have informed the total quantity of 11,902/- units/19912.80 litres have been effected by fire. It has also been informed that the exact quantity of damaged material shall be informed after destruction. Then on 8-5-2005, the damaged goods were destroyed in the presence of the surveyor, who issued certificate of destruction. On 9-5-2005, the appellants informed the Superintendent of Central Excise, regarding destruction of the damaged goods. He submits that the Commissioner has rejected the remission application on the ground that the destruction of the damaged goods was undertaken without following the procedure as laid down in C.B.E. C. Excise Manual of Supplementary Instructions. He submits that the damaged goods were in su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods and remission of duty thereon shall be as follows :- (i) A manufacturer desiring to destroy and seek remission of duty in respect of the excisable goods manufactured in his factory, in terms of Rule 21 on the grounds that the said goods have been rendered unfit for consumption or for marketing, will make an application in duplicate to the Range Officer indicating complete details of the goods and reasons for destruction, along with the proof that the goods have become unfit for consumption or for marketing such as report of chemical test or any other test, conducted by a Government recognised laboratory. (ii) The application will be quickly processed by the Range Officer. In case the Range Officer is competent to allow des ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed testing laboratory was not feasible and manageable. 8. The short ground on which the Commissioner has denied the benefit of remission is non-observance of the procedure as recorded in the Manual. Though, I find that such procedure is required to be followed but in the facts and circumstances of the present case involving the product which is perishable in nature and the said fact as to be kept in a particular temperature, I am of the view that the strict non-observance of the above Rule should not be adopted as a reason for denial of the benefit otherwise available to the appellant. Admittedly, there was fire in the appellants factory, intimation about the same was given to the Revenue. Superintendent visited the factory within 4 days, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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