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2010 (12) TMI 1024 - GOVERNMENT OF INDIARevision application - assessee seeking the remission of duty under Rule 21 of the Central Excise Rules, 2002. was rejected by Asstt. Commissioner has rejected the remission of duty treating the loss due to reprocessing of sugar - Held that:- As there was a fire in the factory and fire loss has occurred. Department has not denied the incident of fire in factory. Commissioner (Appeals) has allowed the remission of duty treating it as a fire loss on the basis of various documentary evidences cited by him in his order. Government finds that fire loss being a natural loss is very well covered under Rule 21 of Central Excise Rules, 2002. no infirmity in the order-in-appeal, Revision application is rejected being devoid of merit.
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