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2016 (11) TMI 186 - AT - Central ExciseIncidence of fire in the factory - remission of duty involved on the semi-finished goods and finished goods - necessary intimation on incidence of fire in the factory of the Appellant was not submitted to the department; whereby the department was not in a position to assess the extent of damage and duty involved on damaged finished goods - Held that: - I have seen the copy of the letter dated 22.10.2006 intimating the incidence of fire, addressed to the Superintendent is enclosed in the appeal paper book, which the department is disputing being not received by them. Keeping aside the said disputed fact for a while, I find that the other available evidences enclosed with the appeal paper book, if considered, it cannot be denied that there was an incidence of fire in the factory premises of the Appellant on 21/22.10.2006. Also, an insurance claim has been filed by the appellant against the damages and their claim was considered. Also, from the evidences on record, nowhere, it is forthcoming that after the incidence of fire, the department has issued demand notice for recovery of duty on the goods destroyed in the said fire, being failed to receive any such intimation from the Appellant. In the result, I am of the opinion that the matter needs to be remanded to the adjudicating authority to consider the evidences afresh and arrive at a conclusion on the issue of remission of duty. I also find that appellant had claimed remission of duty on both semi-finished and finished goods and I am not expressing any opinion on the eligibility of same - reasonable opportunity of hearing be allowed to the appellant - Appeal is allowed by way of remand.
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