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2015 (4) TMI 166 - ALLAHABAD HIGH COURT

2015 (4) TMI 166 - ALLAHABAD HIGH COURT - 2015 (322) E.L.T. 444 (All.) - 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 reaso .....

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, caused by fire and that accident in question was for unavoidable reasons. - 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 co .....

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the effect that the sugar in question was shown to the satisfaction of the 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 ( .....

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's appeal observing that report of Chief Fire Officer was only an opinion 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 eit .....

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d erred in law in recording aforesaid reasons for allowing appeal of assessee 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 stor .....

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ay not demand duty due on any goods claimed by the manufacturer as unfit 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 [registe .....

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oduced [without payment of, or only part payment of, duty] leviable thereon 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 .....

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