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2015 (9) TMI 410 - BOMBAY HIGH COURT

2015 (9) TMI 410 - BOMBAY HIGH COURT - 2015 (322) E.L.T. 311 (Bom.) - Remission of duty - Loss of goods due to flood - Application of the assessee came to be rejected on the ground that the goods were destroyed in the absence of the officer of the Central Excise Department - Held that:- Undoubtedly after the goods became contaminated and though several reminders were sent to the department as aforesaid, the department chose to remain silent and as such the Respondent was left with no other optio .....

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e department. The Chapter 18 of the Excise Manual provides for a time-bound programme in which the officer of the department is expected to act in such matters. Undoubtedly, in the present case the department has not acted in the time-bound programme. - The department cannot be permitted to take advantage of its own wrong - Decided against Revenue. - Central Excise Appeal No. 138 of 2014 - Dated:- 13-4-2015 - B. R. Gavai And A. S. Gadkari, JJ. For the Appellant : Mr. Suhas M. Oak with Mr. Sonawa .....

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hed goods on which duty liability approximately worked out as ₹ 27.70 lakhs. It was informed to the department that the said finished goods were unfit for human consumption and requested them to grant remission on duty. The said application was unanswered by the officer of the Commissioner of Central Excise or the office of the Assistant Commissioner of Central Excise. (b) The Appellant wrote three reminders dated 27.8.2004, 27.1.2005 and 17.2.2005 informing the authorities that the said g .....

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ring on the application of the applicant for remission on duty. The Application of the assessee came to be rejected on the ground that the goods were destroyed in the absence of the officer of the Central Excise Department. (d) Being aggrieved thereby an appeal came to be preferred before the learned CESTAT and the said appeal was allowed. Being aggrieved thereby, the present appeal. 3. Shri Oak, the learned Counsel appearing for the Appellant- Commissioner of Central Excise, Customs And Service .....

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