TMI Blog2015 (3) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 control such a crowd and prevent happenings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 and High Court had also allowed their application and had directed that police protection should be given to the appellants. On 27/01/2012, the learned counsel submits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re 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 26 of Central Excise Rules, 2002 have been imposed on the appellant. The basis for the demand, interest and penalty is that, the appellants should have taken more protection and because the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 control such a crowd and prevent happenings in mob violence. Further the loss incurred by the company is much more than the loss to the Government in terms of Central Excise revenue. It has to be noted that ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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