2012 (4) TMI 527

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..... appellant. There is an application by the appellant to dispose this appeal on merit. The submission of the appellant is that when the goods were kept under appellant's superdnama, fire occurred on 18-6-2004 causing destruction to those goods. The goods so destroyed by fire enjoyed remission claim by adjudication order but while passing that order there was direction to reverse the Cenvat credit av .....

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..... and value of goods lost by fire. If Cenvat credit is allowed that shall amount to undue enrichment by the appellant. 3. Heard Revenue, and also perused the order of the Commissioner on record. 4. Learned Commissioner examined the remanded issue and even in absence of assessee, allowed remission noticing that fire occurred on 18-6-2004 destroyed the goods. He noticed that as against the goods des .....

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