2015 (3) TMI 122

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..... : Shri N. Jagdish, Superintendent (AR) ORDER Order Per : B.S.V. Murthy The issue involved is whether the appellant is liable to pay central excise duty on the finished products manufactured by them lying in the factory destroyed during the course of violence by the employees and members of the public on 27/01/2012.  Anticipating the problems, the appellants had approached the High Court a .....

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..... premises, he could not do so.  Finally in September 2012, the Range Superintendent visited the factory and estimated the duty involved in the finished goods destroyed. 2. Proceedings were initiated for recovery of duty on the goods destroyed during the course of destruction of the factory.  Duty demand has been confirmed with interest and penalties under Section 11AC, Rule 25 and Rule 2 .....

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..... tances discussed above and having regard to the fact that appellants had sought protection and had approached the High Court and as per the High Court directions, protection had been given and even on the day of violence they had filed many FIRs would show that appellants had done whatever they could do on a prima facie basis.  If a huge crowd gathers, even police force cannot completely cont .....

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