TaxTMI 
TaxTMI 
2006 (9) TMI 308
X X X X Extracts X X X X
X X X X Extracts X X X X
....espondent. [Order]. This stay application is directed against the confirmation of demand of Rs. 1,25,710/- (Rupees One Lakh Twenty Five Thousand Seven Hundred and Ten only). Since the issue involved in this case is regarding the remission application having not been decided, the stay is granted and appeal itself is taken up for disposal. 2. The relevant fact that arise for considera....
X X X X Extracts X X X X
X X X X Extracts X X X X
....thority after considering the submissions made by the appellant confirmed the demand of the duty. On an appeal, Commissioner (Appeals) also upheld the order in original. 3. Learned advocate appearing for the appellant submits that they had filed an FIR to the police and also got the insurance surveyor to survey the loss and all these documents have been already submitted to the lower authori....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sidered the submissions made at length by both sides and perused records. I find from the record that it is an undisputed fact that there was a burglary in the factory premises of the appellant and it is also not disputed that there was a shortage of finished goods due to burglary. The FIR indicate that the issue is still under investigation and no final conclusion or any charge sheet has been fil....
X X X X Extracts X X X X
X X X X Extracts X X X X
....find that the impugned order is liable to be set aside. The impugned order which upheld the order in original is set aside and the matter is remanded back to the original adjudicating authority with the direction that the adjudication of this show cause notice may be taken up subsequent to the decision on the remission application which is filed by the appellant. The appellants are also directed t....