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M/s Arhant Studes Ltd. Versus Commissioner of Central Excise, Ghaziabad

2015 (11) TMI 661 - CESTAT NEW DELHI

Remission of duty - Original Authority rejected the remission application on the ground that the appellant did not take proper care to prevent the fire. - Held that:- Appellant kept the final product in open space and exhibited casual approach in dealing with the goods. Prescribed procedure for highly inflammable product has not been followed to avoid such fire accident. Sufficient fire fighting equipment were not put to service. Only fire brigade was informed who put out the fire later. The lea .....

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t by way of remission of duty. It is also nobody case that as the owner of the goods, the appellant, are not inclined to take expeditious action to avoid or reduce the damage of their property. - even the swift action immediately after noticing fire could not have prevented some damage to the final product. Further, we find the Original Authority has confirmed the demand of excise duty on the said destroyed final products. Though the excise liability arises at the time of manufacture the payment .....

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, Authorized Representative (DR) ORDER Per B Ravichandran The appellants are engaged in the manufacture of P.U. Foam and Articles of P.U. Foam liable to Central Excise duty and are availing Cenvat credit facility. A fire broke out in the factory premises of the appellant on 28/03/1998. The same was informed to Range Officer of the Jurisdictional Assistant Commissioner on the same day. The fire was put out by the fire brigade who reported that the probable cause of fire accident was electrical sh .....

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n the appeal, the appellants pleaded that no show cause notice was issued to them giving the reason for proposed rejection of remission claim and the proceedings are in violation of principles of natural justice. The only ground on which the Original Authority rejected the remission application was that the appellant did not take proper care to prevent the fire. They relied on the provisions of Rule 21 of Central Excise Rules, 2002 and reiterated that once there was no dispute that the goods wer .....

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abad - II vs. Intas Pharmaceuticals Ltd. reported in 2013 (289) E.L.T. 256 (Guj.) ; (ii) Bal Kishan Agrawal Glass Inds. Ltd. vs. CCE, Kanpur reported in 2010 (256) E.L.T. 775 (Tri, - Del.); (iii) Kisan Sahkari Chini Mills Ltd. vs. CCE, Meerut - I reported in 2008 (222) E.L.T. 540 (Tri. - Del.); (iv) Aditya Industries vs. CCE, Ahmedabad reported in 2009 (247) E.L.T. 567 (Tri. - Ahmd.) (v) Selvarathnam Matches Pvt. Ltd. vs. CCE, Tirunelveli reported in 2009 (238) E.L.T. 610 (Tri.-Chennai) (vi) Tri .....

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ds mentioned by the Original Authority and the consequential confirmation of demand equal to that "amount is sustainable. The Original Authority observed that the appellant kept the final product in open space and exhibited casual approach in dealing with the goods. Prescribed procedure for highly inflammable product has not been followed to avoid such fire accident. Sufficient fire fighting equipment were not put to service. Only fire brigade was informed who put out the fire later. The le .....

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