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2013 (12) TMI 109 - AT - Central ExciseRemission of duty – Goods damaged by fire – determination of quantum of goods lost - Held that:- The adjudicating authority has correctly observed that as per records maintained by the assessees and as per report of the inspection which were given immediately after the fire loss is to the extent of around 39.580 MT - if the differential quantum of fabrics has not been destroyed by the fire and inasmuch as the same are not available also with the assessee, there is no explanation by the Revenue where said quantum has gone - There is no allegation of clandestine removal or evidence of the same - Decided against Revenue.
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