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2017 (2) TMI 101 - AT - Central ExciseRemission of duty u/r 21 of CER - damage of godos due to flood and rains - No remission can be given without ascertaining the actual quantum of damage - reliance was placed in the case of Sun Pharmaceutical Industries Ltd. [2015 (9) TMI 410 - BOMBAY HIGH COURT], by appellant to claim remission, where the remission was allowed. Held that: - the appellant had suffered damage on 26/07/2007 and made up their mind for seeking remission on 03/08/2005. Thereafter they submitted their application for remission on 15/12/2005, almost 41/2 months after they making up their mind. Revenue was in correspondence with the appellant, thereafter seeking the survey report and actual details of the goods, however, the appellant failed to submit the same. The appellant claimed that the goods have been cleared along with scraps. I find that remission cannot be granted without actual ascertainment of the damage and verification to the satisfaction of the Revenue. In the case of Sun Pharmaceutical Industries Ltd., the appellant was reminding the Revenue to take action on remission application. In the instant case, it is apparent that the Revenue was alert and action was taken immediately after submission of remission application. In these circumstances, destruction and disposal of goods without verification/inspection cannot be condoned, and the facts of the case not applicable to the present case. Appeal dismissed - decided against appellant.
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