Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

Commissioner of Central Excise, Customs And Service Tax, Vapi Versus M/s Sun Pharmaceutical Industries Ltd.

2015 (9) TMI 410 - BOMBAY HIGH COURT

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 option, but to destroy the goods as there was a risk of entire production a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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. Sonawane ORDER P. C. 1. The appeal challenges the order passed by the CESTAT .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 goods became unfit for human consumption since they were affected by fl .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

plication 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 Tax submits that the learned Tribunal has grossly erred in allowing t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version