TMI Blog2015 (12) TMI 1594X X X X Extracts X X X X X X X X Extracts X X X X ..... on loss of finished goods and semi-finished goods - appeal disposed off - decided partly in favor of appellant. - E/51811/2014 (DB) - Final Order No. A/70126/2015 - Dated:- 16-12-2015 - Shri Anil Choudhary , Member (J) and C.J. Mathew, Member (T) Shri P.K. Mathur, Consultant, for the Appellant. Shri N.N. Prabhudesai, Superintendent (AR), for the Respondent. ORDER [Order per : Anil Choudhary, Member (J)]. - The appellant, M/s. Sumit Chemicals Pvt. Ltd. is in appeal against the order-in-original dated 2-1-2014 by which remission claim arising out of loss by fire have been denied on raw materials, finished goods and work in progress. 2. The appellant suffered fire accident in the early morning on 17-1-2012 and the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finished goods ₹ 22,29,617/-, semi-finished product ₹ 3,72,325/-. The appellant dropped the claim of ₹ 26,31,955/- towards raw materials. 3. The appellant contested the SCN and the same was adjudicated by the impugned order rejecting the appellant s claim in totality and appropriating the amount of ₹ 26,31,955/- already deposited by the appellant towards reversal of Cenvat credit on raw material lying in stock. The appellant has challenged the findings of the ld. Commissioner that there was negligence on their part either in running the factory or in taking measure for mitigating loss. The appellant has demonstrated that they were regularly obtaining safety certificate from fire department for running their plant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n it has been held that assessee is also entitled to claim in respect of work in progress or semi-finished goods and the claim is only deniable on the raw materials lying and destroyed in stock. Accordingly, in view of the above fact that there is no dispute on the quantum of claim, the ld. Consultant prays for setting aside the finding for rejection and allowing the appeal. 4. Ld. AR for Revenue relies on the impugned order. He further relies on the ruling of the Larger Bench of this Tribunal in the case of C.C.E. v. Gangeshwar Ltd. - 2015 (322) E.L.T. 444 (All.) wherein the question before Allahabad High Court was whether onus on the assessee to place sufficient evidence and prove that goods were lost or destroyed by natural causes, wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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