2010 (6) TMI 752

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..... made by the Customs, Excise and Service Tax Appellate Tribunal proposing the following four questions :- (A)     Whether in the facts and circumstances of the case, the Tribunal was justified in allowing the claim of the respondent to remission of duty by interfering with discretionary order passed by the Commissioner under Rule 21 of the Central Excise Rules, 2002? (B)  .....

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..... tial error of law in allowing appeal with consequential reliefs to the respondent? 2. The respondent unit is engaged in manufacturing of excisable goods and is availing of Cenvat credit under Rule 3 of the Cenvat Credit Rules, 2002. Vide intimation dated 13th May, 2002, the respondent informed the concerned Range Officer regarding damage of its finished goods due to fire which had occurred o .....

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..... navoidable accident or due to natural cause. It was urged that the respondent had not reversed the cenvat credit on inputs and had not produced any evidence to show that it had not claimed/received the duty element of the value of the goods destroyed from the insurance company. Attention was invited to Rule 23 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 (the R .....

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..... n though precautions are taken, it was possible for such accidents to happen. The Tribunal, accordingly, found the explanation given by the respondent to be quite credible. According to the Tribunal it was clear that the fire was accidental in view of the explanation in the panchnama wherein it was recorded that a worker had noticed the fire and immediately action had been taken to douse the fire. .....

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..... ty portion. Thus, it is apparent that the entire order of the Tribunal is based upon findings of fact recorded by it. Revenue has accepted the findings of fact which is evident from the fact that no question regarding perversity in the findings of fact recorded by Tribunal has been raised. In the circumstances, on the basis of the findings of fact recorded by the Tribunal, it cannot be stated that .....

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