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2015 (9) TMI 410 - HC - Central ExciseRemission of duty - Loss of goods due to flood - Application of the assessee came to be rejected on the ground that the goods were destroyed in the absence of the officer of the Central Excise Department - Held that:- Undoubtedly after the goods became contaminated and though several reminders were sent to the department as aforesaid, the department chose to remain silent and as such the Respondent was left with no other option, but to destroy the goods as there was a risk of entire production area being contaminated and hazardous to the human-being. These goods were destroyed only after giving intimation to the department. The department woke up after the goods were destroyed and issued a notice to the Respondent to remain present for hearing on his application for remission and after that the said application was rejected on the ground that the goods were destroyed in the absence of the officer/representative of the department. The Chapter 18 of the Excise Manual provides for a time-bound programme in which the officer of the department is expected to act in such matters. Undoubtedly, in the present case the department has not acted in the time-bound programme. - The department cannot be permitted to take advantage of its own wrong - Decided against Revenue.
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