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Commissioner of Central Excise Versus M/s. Gangeshwar Ltd. (Now Triveni Engg. & Inds Ltd.

2015 (4) TMI 166 - ALLAHABAD HIGH COURT

Remission of duty - Loss of goods in fire - Held that:- For the loss of excisable goods duty is payable by assessee. This is the general rule. However, there is an exception. If the assessee is able to prove that it was unavoidable accident due to natural causes on which he had no control. Obviously, in order to avoid duty payable under Rule 49 of Rules, 1944, onus is on assessee to prove that accident occurred due to reasons beyond his control and he could not have avoided it. - Chief Fire Offi .....

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s. - Revenue has committed manifest error in law and therefore reasons assigned by Tribunal in allowing assessee's appeal is clearly erroneous - Decided in favour of Revenue. - Central Excise Reference No. - 8 of 2009 - Dated:- 19-3-2015 - Hon'ble Sudhir Agarwal And Hon'ble Shashi Kant,JJ. For the Applicant : C.S.C., Siddharth Shukla For the Respondent : Piyush Agarwal ORDER 1. Heard Sri Siddharth Shukla, learned counsel for applicant-department and Sri Piyush Agarwal, learned counsel ap .....

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he proper officer to have been destroyed by unavoidable accident? (ii) Whether the onus to place sufficient evidence and prove that the goods lost or destroyed by natural causes or by unavoidable accident rest on the appellants seeking remission of duty and such onus can not be shifted on the proper officer/department to prove otherwise? 3. Assessee claimed benefit under proviso to Rule 49(1) of Central Excise Rules, 1944 (hereinafter referred to as 'Rules, 1944'), in respect to loss of .....

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nion based on no evidence whatsoever and department could not prove as to what precaution or steps were taken by assessee to avoid fire accident in the factory. The relevant extract of the findings of Tribunal is as under : "As rightly contended, the averment of the Chief Fire Officer that the fire accident could be due to careless smoking of biris and cigarettes is only a matter of opinion and this is not based on either on account of any evidence or as a result of an enquiry conducted by .....

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ssee and setting aside penalty. 5. Proviso to Rule 49 of Rules 1944, reads as under :- "RULE 49. Duty Chargeable only on removal of the goods from the factory premises or from an approved place of storage. - (1) Payment of duty shall not be required in respect of excisable goods made in a factory until they are about to be issued out of the place or premises specified under rule 9 or are about to be removed from a store-room or other place of storage approved by the [Commissioner] under Rul .....

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for consumption or for marketing subject to such conditions as may be imposed by the [Commissioner] by order in writing. (2) Notwithstanding anything contained in sub-rule (1), excisable goods made in a factory to which provisions of Chapter VII of these rules have been extended by the Central Government by notification in the Official Gazette, may be removed from the factory in which they are made to any warehouse [registered] under rule 140 for the storage of such goods and situated outside th .....

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on subject to such conditions and limitations (including payment of interest on the balance amount of duty) as may, from time to time, be specified by the Central Government. The manufacturer of such excisable goods shall execute a bond in the proper Form with [such surety or security] as the [Commissioner] may approve.] [(4) Omitted by M.F. (D.R.) Notification No. 23/94-C.E. (N.T.), dated 20.5.1994. Explanation. - For the purpose of this rule, excisable goods made in a factory and consumed or u .....

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