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2008 (10) TMI 561 - AT - Central ExciseRemission of duty - Fire accident - denial on the ground that the said raw material were received by the appellant without payment of duty against CT-3 certificate and the same has not been utilized in the manufacture of final product, which was required to be exported and as such, the condition of N/N. 1/95-C.E, dt. 4-1-95 is not satisfied - Held that: - decision of the Tribunal in case of M/s. Ginni Filaments Ltd. [2000 (10) TMI 118 - CEGAT, COURT NO. II, NEW DELHI], followed, wherein rejection for remission of duty in respect of duty free procured raw material by a 100% EOU by the lower authorities on the identical ground was not upheld - there is no dispute about the destruction of the goods in fire and by adopting the ratio of the above decisions, remission of duty has to be upheld - appeal allowed - decided in favor of appellant.
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