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2012 (12) TMI 970 - GOVERNMENT OF INDIAImposition of penalty - Theft of goods - Clandestine removal of goods - Applicability of Rule 4 - Held that:- Fact of looting/robbery, which also led to murder of security guard of applicant’s factory premise, has not been disputed. As such, the applicant was a victim of theft incident. Under such circumstances, provisions of Rule (4) of the said rules cannot be applied as the applicant, a manufacturer, has not removed the goods unauthorisedly. Further, there is no specific allegation in Show Cause Notice or impugned orders that the goods were removed by the applicant in unauthorised manner from their factory premises. Theft has occurred in spite of taking all possible preventing measures by the applicant. - this is not a case where the applicant has applied for remission of duty under Rule 21 of the Central Excise Rules, 2002. Applicant has already deposited the demand amount of ₹ 49,147/-. In view of this position there is no case for imposition of penalty since there is no clandestine removal of goods by the applicant. As such, Government sets aside the penalty imposed on the applicant - Decided in favour of assessee.
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