TMI Blog2023 (3) TMI 436X X X X Extracts X X X X X X X X Extracts X X X X ..... are not disputing this fact. Since this fact was in the knowledge of the respondent while rejecting his application for remission and while passing order 14.11.2018 (Annexure P-9), even then in this order, it has been observed that the applicant did not give any detail of credit taken reversed and inputs used in the material with respect to which they have sought remission. The letter (Annexure P-8) was in the knowledge of the Department and reversal was made in the November-December 2016. There has been miscommunication and lack of knowledge since this reversal order was made in the year 2016 and information was sent in the year 2018 vide letter dated 06.01.2018 (Annexure P-8) by way of an application under the Scheme, but the Designat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... newsprint which used to fall under Chapter 48 of the First Schedule to the Central Excise Tariff Act, 1985. It is contended that due to circumstances beyond the control of the petitioner, a fire broke out in the factory on 12.06.2012 and as a result of the same, a quantity of 17,384 MTs of Work in Progress (WIP) material in the grade paper, paper board and newsprint, among other materials was completely destroyed. This information was given to the Superintendent, Central Excise Range, Amritsar vide letter dated 13.06.2012 (Annexure P-1). The petitioner has also sent a letter dated 24.08.2012 (Annexure P-2) to the same officer giving description and quantity of raw material and semi-finished goods that got destroyed. Thereafter, the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nputs used in manufacture of WIP goods alleged to have been destroyed in the fire as per Para 2.4 , Chapter 18 of the CBEC Excise Manual and CBEC Circular dated 01.10.2004. This order was passed on 14.11.2018 and the petitioner has reversed the CENVAT credit as is evident from the letter dated 06.01.2018 (Annexure P-8). Even though in the order dated 14.11.2018 (Annexure P-9) it has been observed that they have not disputed that the CENVAT credit has been reversed by the petitioner and even while passing this order, they are not disputing this fact. Since this fact was in the knowledge of the respondent while rejecting his application for remission and while passing order 14.11.2018 (Annexure P-9), even then in this order, it has been obser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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