Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (2) TMI 213 - CESTAT ALLAHABAD

2016 (2) TMI 213 - CESTAT ALLAHABAD - 2015 (326) E.L.T. 692 (Tri. - All.) - Remission of duty - molasses lost during storage under Rule 21 of the Central Excise Rules - information delayed for occurrence of loss - Held that:- Remission of duty in terms of Rule 21 is permissible subject to the satisfaction that the goods are lost by natural causes. Even if the applications were not submitted within the prescribed time, although Revenue has not been able to show us the Board Circulars, no evidence .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rmation within 24 hours. Therefore, the substantive benefit cannot be denied in the statute by prescribing time limit of 24 hours, which is not laid down in law. - Decided in favour of assessee - Appeal No. E/1148/2007 - Final Order No. A/70020/2015 - Dated:- 17-9-2015 - PS PRUTHI, MEMBER (TECHNICAL) AND SS GARG, MEMBER (JUDICIAL) For the Petitioner : Shri Kamaljeet Singh, Adv. For the Respondent : Shri Rajiv Ranjan, Jt. Commissioner (AR) ORDER Per: P S Pruthi: This appeal is filed against Order .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rd Circular F. No. 40/73-CX-I and F.No. 21/29/65-CX4, the first intimation regarding loss should be sent within 24 hours of the occurrence to facilitate verification of the loss. The adjudicating authority, in view of the fact that the appellant could not furnish the date of information about the loss in each case, rejected the applications for remission of duty. 3. Heard both sides. 4. We find that copies of applications for remission of duty are submitted along with the appeal. The learned AR .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

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

Go to Mobile Version