Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (6) TMI 665 - AT - Central ExciseRemission of duty - in absence of any evidence on record regarding the quantity stored in the godown, the figures arrived by the surveyor on finished goods do not appear to be acceptable - Held that: - the fire accident was reported to the concerned statutory agencies, such as, Fire Brigade, Police Station and the Central Excise Division Office. It has been alleged in the Show-Cause Notice dated 11.05.2009, that the respondent failed to establish that the accident was unavoidable - there is no dispute that the fire occurred and the goods were destroyed. It is well settled by various decisions that remission of duty cannot be denied on the presumption that fire accident was avoidable - appeal dismissed - decided against Revenue.
|