Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (10) TMI 643 - AT - Central ExciseDenial of Remission of duty - 100% EOU – fire accident took place on 1-5-2003 in the factory premises - remission of duty was not granted on the ground that they did not file any application for remission of duty at the relevant time and only at the time of reply to the show-cause notice they had made a claim for remission - Held that:- when the statute does not prescribe any time limit, then the action has to be initiated within a reasonable time - Other than intimating about the incident they did not make any efforts whatsoever to estimate the quantity and value of the goods lost/destroyed in the fire accident and the duty liability involved in such goods - plea for remission of duty was made only in the reply to the show-cause notice in 2009, that is after a lapse of more than six years from the date of occurrence of the incident - remission of duty is not sustainable in law
|