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2013 (8) TMI 198 - CGOVT - Central ExciseRemission of duty under Rule 21 of the Central Excise Rules, 2002 - M/s. Hindustan Coca Cola Beverages Pvt. Ltd. is manufacturers of aerated water, mineral water and soda - After filling with mineral water and aerated water in bottles, there occurred some breakage in the store of finished goods - Applicant supplied the figure of breakage only after pursuance of department and that they did not file any application for remission of duty – Show-cause Notice issued making demand of duty along with interest and also imposed penalty of an amount equal to duty on applicant – Held that:- Circular No. 930/20/2010-CX., dated 9-7-2010 is clarificatory in nature, and when any circular is issued clarifying the provision of any previous circular, the same is applicable retrospectively. In the instant case, the Circular, dated 9-7-2010, has been issued to clarify the provisions of Circular, dated 17-9-1975 in light of some judicial pronouncement, introduction of MODVAT/CENVAT Scheme and also in view of Central Excise Rules, 2002 – The said circular being clarificatory in nature, has a retrospective effect - In case of breakage/destruction of final product, remission can be claimed under Rule 21 of Central Excise Rules, 2002, but the remission is granted subject to condition of reversal of CENVAT credit availed on the inputs. In this case, the applicant was required to file application for remission of duty, which he failed to do. As such, they rendered themselves liable for payment of duty along with interest and penalty - Decided against the Assessee.
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