TMI Blog2016 (11) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... alty imposed set aside - appeal allowed. Remission claim - levy of duty - Held that: - there is no dispute as to the occurrence of the fire in the factory of the appellant - the rejection of remission claim is without any justified reason - appeal allowed. Decided in favor of assessee. - E/1673, 1674/2008-EX[DB] - 70686-70687/2016 - Dated:- 4-8-2016 - Shri A.L. Mehrotr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion by the Excise Authority in the factory premises the stock was found Nil of the finished goods and in their RG-1 register the stock of 1874.500 kg. of P.U. forms of irregular shapes was mentioned which has been lost in fire. Show cause notice was issued, demanding duty of ₹ 31,135/- and further penalty was proposed under Rule 25 and 27 read with Section 11AC of the Act. The appellant con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is no necessity to consider defines of the appellant. Thus, the demand was confirmed. Further, relying on the observation of the learned Commissioner, the appellant has not taken reasonable care to prevent the recurrence of fire in the factory and relying on the same penalty have been imposed of ₹ 31,758/- jointly under Rule 25 27 of the CER, 2002, read with Section 11AC of the Act. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. 7. Having considered the rival contentions, we find that there is no finding against the appellant of any contumacious conduct, negligence or operating of their factory without proper consent as required under the law s. Accordingly, we set aside the imposed penalty. Thus, the appeal stands allowed. Appeal No. E/1674/2008 8. In this appeal the dispute is against the levy of duty purs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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