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TMI Blog2011 (4) TMI 1068X X X X Extracts X X X X X X X X Extracts X X X X ..... t Shri V.K. Singh, SDR for the respondent Per: Shri B.S.V. Murthy, Member (Technical) During the floods in Mumbai, the finished goods as well as work in progress got damaged. Consequently, the appellant filed an application for remission of duty payable on the finished goods on 23.8.2006 and filed another application on 7.4.2008 requesting for remission of duty in respect o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the stage of work in progress. As held by the ld. Commissioner, Rule 21 of Central Excise Rules, 2002 does not provide for remission of duty on goods which have not attained stage of finished product and entered in the stock register. As regards the observation of Commissioner in para 9 it has been submitted by the appellant that the appeal has been filed only because of these observ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion of the Commissioner is in accordance with law. We cannot be going into events that may happen after the orders are passed. Further, this order was passed in 2009 and the ld. advocate has not indicated whether the department has taken any further action till date. Under these circumstances, we find no merit in the appeal and accordingly reject the same. The stay application as well as the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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