Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2016 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (12) TMI 474 - HC - Central ExciseRemission of duty - Rule 49 (1) (A) of the Central Excise Rules, 1944 - Held that: - as per the units own statement, the clandestine removal or theft as they call it took place in April 2001 and they filed an FIR only in October 2001 i.e. after 6 months. What took them so long to inform the police is not forthcoming. Moreover, they never informed the department about the said "theft" and the department on its own, based on the news item in the local news paper, took further action which culminated in the issue of a demand notice. This is a clear violation of the provision of Board Circular No. F. No. 40/73-CX-1 & F.No. 21/29/65-CX-IV, which stipulates that the first information regarding such loss or destruction etc. to be sent within 24 hours of the occurrence. That they have failed to inform the department at all is not disputed. Moreover, what took them 4 years to file the remission of duty application with the department also remains unexplained. Hence, even without going into the issue whether 'thefts' would fall with the ambit of cases to which remission duty can be claimed, for which they have cited some case laws, I find that the remission application is liable to be rejected on this ground alone. Appeal disposed off - decided in favor of Department.
|