TMI Blog2013 (6) TMI 684X X X X Extracts X X X X X X X X Extracts X X X X ..... ee. None, for the Department. ORDER This revision application is filed by M/s. Indian Dyestff Chemicals Mfg. Co., Thane against the Order-in-Appeal No. SB/140/TH-I/11, dated 7-4-2011 passed by Commissioner of Central Excise (Appeals), Mumbai Zone-I with respect to Order-in-Original passed by the Additional Commissioner of Central Excise, Thane-I. 2. Brief facts of the case are that applicant are holding Central Excise registration for manufacturing of synthetic organic dyes. The applicant filed application for remission of duty under Rule 21 of Central Excise Rules, 2002, on the raw materials, semi-finished/finished goods, lost in the floods on 26-7-2005. On scrutiny of the claim, it was observed that - (i) the applicant had not produced documentary evidence regarding entry of the damaged/post stock of goods entered in the daily stock register, (ii) For claiming remission of duty on finished goods, the applicant were required to reverse the input credit along with interest on the inputs used in the finished goods destroyed, as per C.B.E. C. Circular No. 800/33/2004-CX., dated 1-10-2004, issued under F. No. 267/22/2002-CX. 8, (iii) The Rule 21 provides for remis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Commissioner (Appeals), Central Excise, Mumbai Zone-1 has incorrectly interpreted the various information and statement and copies of Books of Accounts submitted by the applicant and appended following table with his order :- Sr. No. Description of finished goods Qty. as per panchnama and shown in claim (kg.) Qty. as per letter dated 6-7-2007 of National Insurance Co. Ltd. (in kgs.) Remarks 1 Rhodamine B - 540 550 182.00 This quantity has been shown as opening balance in RGI. 2 Rhodamine B - 500 12225 4230.00 3 Rhodamine BR 4450 1500.00 4 Malachite Green 4560 2100.00 From the above table the Commissioner of Central Excise (Appeals) has wrongly inferred that there is a substantial difference in the quantity claimed for remission of duty and the actual quantity for which the claim was accepted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The differential quantity is claimed as quantity lost and verified by Surveyor of National Insurance as mentioned in letter dated 6-7-2007. 4.8 The Commissioner of Central Excise (Appeals) Mumbai Zone-I has erroneously mentioned in Para 8 of his order that the applicant have neither in the initial claim nor in subsequent correspondence, had quantified the exact amount of duty involved in the damaged/lost goods to be remitted. The applicants have in fact offered the information of the amount of remission claimed during personal hearing but, the Commissioner (Appeals) advised to submit the same in writing, which the applicant did vide his letter dated 17-3-2011 as per copy enclosed duly acknowledged by the Office of Commissioner, Central Excise (Appeals), Mumbai Zone-I. 4.9 Along with said letter dated 17-3-2011, we submitted following statement showing finished goods lost in floods on July 26, 2005. Sr. No. Name of the Item Qty. of goods affected by flood Qty. of finished goods salvaged Qty. of finished goods lost Value Rs. Central (16.32% on goods lost) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the original authority from the original records to determine its correctness. 9. Government observes that appellate authority in his findings observed that there is substantial differences in quantity claimed for remission of duty and the actual quantity for which the claim was accepted and settled by the insurance company. In this regard, the applicant has contended that actually there is no difference or contradiction in the various statement/information submitted by them to the excise authority, police panchnama and insurance companies. The applicant has illustrated their factual details by way of following table. Sr. No. Name of the Item Qty. of goods affected by flood Qty. of finished goods salvaged Qty. of finished goods lost Value Rs. Central (16.32% on goods lost) Remission claimed (1) (2) (3) (4) (5) (6) (7) 1 Rhodamine B 540% 550 Kgs 368 182 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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