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2016 (12) TMI 474 - ALLAHABAD HIGH COURT

2016 (12) TMI 474 - ALLAHABAD HIGH COURT - 2017 (345) E.L.T. 615 (All.) - Remission of duty - Rule 49 (1) (A) of the Central Excise Rules, 1944 - Held that: - as per the units own statement, the clandestine removal or theft as they call it took place in April 2001 and they filed an FIR only in October 2001 i.e. after 6 months. What took them so long to inform the police is not forthcoming. Moreover, they never informed the department about the said "theft" and the department on its own, based on .....

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e department also remains unexplained. Hence, even without going into the issue whether 'thefts' would fall with the ambit of cases to which remission duty can be claimed, for which they have cited some case laws, I find that the remission application is liable to be rejected on this ground alone. - Appeal disposed off - decided in favor of Department. - Central Excise Appeal No. 281 of 2009 - Dated:- 29-11-2016 - Hon'ble Bharati Sapru And Hon'ble Vinod Kumar Misra, JJ. For the Appel .....

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goods are to be treated as lost and the claim and have been allowed on this ground. (ii) Whether upon the facts and circumstances of the case the Tribunal was justified in rejecting the claim of the appellant that loss of molasses stolen is condonable under Rule-49 of Central Excise Rules, 1954. (iii) Whether upon the facts and circumstances of the case, the Tribunal ignored to appreciate that theft of goods is an unavoidable accident and as such remission of duty should have been allowed by the .....

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olluded with each other and issued 10020.40 qtls molasses by issuing F4 gate pass and Central Excise invoices without making entries in the excise records. According to the assessee on account of this theft a loss was occurred to the business of the assessee and therefore an F.I.R. was lodged after six months on 14.10.2001. Subsequently, an application for remission was filed by the assessee after a period of four years in the year 2005 on 24.6.2005. The application for the remission was filed u .....

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uty due on any goods claimed by the manufacturer as unfit for consumption or for marketing subject to such conditions as may be imposed by the commissioner by order in writing." The Commissioner has rejected the said remission application. He noted in his order: "In this case as per the units own statement, the clandestine removal or theft as they call it took place in April 2001 and they filed an FIR only in October 2001 i.e. after 6 months. What took them so long to inform the police .....

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