TMI Blog2013 (11) TMI 1625X X X X Extracts X X X X X X X X Extracts X X X X ..... L. COMMR.) FOR THE RESPONDENT ORDER Per DR.D.M. MISRA This applications are filed seeking waiver of pre deposit of duty of ₹ 6,30,08,725/- and penalty of ₹ 10,000/- (Rupees Ten thousand) (Appeal No.496/12) and duty of ₹ 1,65,45,712/- and penalty of ₹ 50,00,000/- (Rupees FiftyLacs) ( Appeal No. 497/12). 2. The Ld. Advocate ShriV.N. Dwivedi for the applicant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of fire show cause notices were also issued to them on 16.10.2010 for recovery of duty involved on the goods that had been lost in the fire. The said show cause notices have been adjudicated on 30/3/2012 by the Commissioner confirming the demandsreferring to and relying upon the Order of rejection of their remission application. Against the said confirmation of demands, the applicant is in app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue to rejection of their remission Application by the jurisdictional Commissioner. He has vehemently argued that since the Applicant has not preferred any Appeal against the rejection Order of their remission Application, hence, it is binding on them and the consequences of such Order viz. confirmation of demand/recovery, cannot be interfered with. 4. We have heard both sides and perused the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r has confirmed the demand of duty on goods lost in fire. We find that the Applicant has not filed any Appeal against the rejection of remission Application but challenged the confirmation of demand, a fall out and mechanical implementation of the Order of rejection of the Remission Application. We find that the confirmation of demand on the goods destroyed by fire, resulted out of the rejection o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he applicant to deposit 25% (Twenty Five Per Cent) of the excise duty confirmed against the Applicant in each of the aforesaid Appeals,within a period of Eight weeks from today. On deposit of the amount, the balance dues adjudged would stand waived and its recovery stayed during the pendency of the appeal. Failure to deposit the said amount, would result in dismissal of the appeal without any furt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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