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2024 (2) TMI 817 - AT - Central ExciseRejection of claim of the appellant for remission of duty on the finished goods which were destroyed in fire - whether the consequential demand confirmed by the Adjudicating authority is correct or otherwise? - HELD THAT:- It is found that the Adjudicating Authority rejected the claim for remission of duty made by the appellant, on the assumption and presumption that the appellant have not taken proper steps to avoid the fire accident. From the facts which is revealed in detail from the survey report of the survey conducted by the insurance company, it was found that the fire accident has taken place due to short circuit and immediately when the fire broken out the appellant’s staff have properly taken the steps to call the fire extinguisher. Therefore, the defense of the appellant appears to be reasonable. It is found that one of the reasons given for rejection of remission claim is that there is discrepancy in the plot number in the Central Excise Registration of the appellant. However, the appellant have submitted that there was an inadvertent mistake in their registration which was subsequently rectified - once a mistake has been rectified, the rectification should be considered retrospectively as the same is inadvertent mistake. Accordingly, the correct registration should be considered for processing the remission claim. The learned Commissioner must reconsider the overall case and re-adjudicate both the matters of remission as well as demand of duty. Needless to say that the appellant have relied upon numerous judgments on the identical issue, same also need to be considered while passing the de-novo orders - Appeals are allowed by way of remand to the Adjudicating Authority.
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