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2017 (2) TMI 1488 - AT - Central ExciseRemission of duty - Burglary - Cigarettes - It is the contention of the appellant – assessee that since the goods have been lost on account of burglary before the clearance of the same from the factory, remission of duty should be granted under Rule 21 of the Central Excise Rules - HELD THAT:- Commissioner (A) has declined to consider the request of the appellant for grant of remission for the reason that this is not the subject matter of the proceedings before him. Further the appellant has lodged an FIR with the Police Department alleging theft in his factory. It is also likely that police by now would have concluded the investigations into the allegation of burglary and their conclusion may be available. In the show cause notice as well as order in original the main allegation which has been considered and discussed is that the appellant has clandestinely cleared the goods and hence will be liable to pay the Central Excise duty thereon. The proper authority to consider the remission of duty in respect of goods lost in terms of Rule 21 of the Central Excise Rules will be the Jurisdictional Commissioner of Central Excise. The Commissioner (A) has concluded that from the evidence on record no case of clandestine clearance has been made out against the appellant. It is not known whether the appellant has already approached the Jurisdictional Commissioner for grant of remission of duty under rule 21 in respect of goods which they have claimed to have been lost in burglary. Since the duty liability on the cigarettes found missing in the factory is intricately connected to the claim for remission of duty, the entire case needs to be re-examined. Case remanded to the Jurisdictional Commissioner for a denovo decision in the matter - Appeal allowed by way of remand.
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