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2017 (8) TMI 695 - AT - Central ExciseRemission of duty - Rule 21 of the Central Excise Rules, 2002 - denied on the ground that the intimation to the proper officer was sent only on 18/02/2006, after a delay of 11 days. Normally, such intimations are to be given within 24 hours - Held that: - there has been no action by the jurisdictional officer with reference to this mishap. No survey was conducted. No samples were drawn. In such situation, it is not correct for the Original Authority to reject the remission application without any legal basis for the same - the accident was duly reported and recognized by the Police and State Excise Authorities who had followed up the matter for further action. The Central Excise officers did not follow up for any action. When the remission application was filed the same was rejected on the grounds which are not at all sustainable - appeal allowed - decided in favor of appellant.
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