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2023 (5) TMI 513 - AT - Central ExciseRemission of Duty - goods destroyed by fire in factory - Rule 21 of Central Excise Rules, 2002 - HELD THAT:- The issue in the present case is no longer res integra. In the case of VOLTAMP TRANSFORMERS LTD. VERSUS COMMISSIONER OF C. EX., VADODARA [2009 (12) TMI 743 - CESTAT AHMEDABAD] it was held that all the assessees are required to account for all the goods manufactured/produced and when some goods are destroyed because of fire accident or natural cause, in terms of provisions relating to accountal, assessee would be required to explain reasons for non-accountal. Therefore, demand for duty would be natural consequential action and when the appellant replies, the adjudicating authority would take into consideration the replies submitted by the assessee and come to a conclusion whether remission under Rule 21 is required or not and there was no requirement of application for remission in this case and the reply to the show cause notice is sufficient for claiming the remission if the appellant is otherwise liable for remission as per the legal provisions. In the present case the entire case has been made out against the appellant for failure to get a proper order for remission - taking into account all facts that the goods have been destroyed in fire, remission could have been ordered at the time of adjudication of this case. There is no case made out that the goods destroyed have ever been cleared from the factory premises. Duty could not have been demanded without such clearances. Appeal allowed.
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