2017 (2) TMI 101

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..... 002. Vide their letter dated 15/12/2005, the appellant submitted an application for remission of duty on finished goods and the credit taken on the raw materials. The appellant however later reversed Cenvat Credit taken on the raw materials losses in the floods. Thereafter certain communication exchanged between the appellants and the department wherein separate list of manufactured goods and inputs was sought and was provided by the appellant. There was some dispute on valuation as well. The Revenue also sought a copy of the surveyors report and the appellant reported that no survey has been conducted. After enquiry, the range superintendent submitted a report dated 18/05/2006 stating that the appellant have not indicated the source docume .....

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..... natural causes. He argued that only procedure prescribed is in respect of goods claimed unfit for consumption or for marketing. He argued that there was a long gap after they had submitted in detail, the Revenue wanted, they could have been inspected goods. He pointed out that they have made an application 15/12/2005 and the Superintendent has submitted his report on 18/05/2006. He argued that they cannot be held responsible for of such delay. He relied on the decision of the Hon'ble High Court of Bombay in the case of Sun Pharmaceutical Industries Ltd. - 2015 (322) ELT 311 (Bom). 3. Ld. AR relies on the impugned order. He argued that while it is a fact that there was a flood and rain and some damage could have been occurred. No remission .....

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..... rule shall have effect as if for the expression "Commissioner", the expression "Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be," has been substituted : Provided also that where such duty exceeds one lakh rupees but does not exceed five lakh rupees, the provisions of this rule shall have effect as if for the expression "Commissioner", the expression "Joint Commissioner of Central Excise or Additional Commissioner of Central Excise, as the case may be," has been substituted." It is seen that Rule permits remission of duty. However, the quantum of remission needs ascertainment. It is seen that the appellant had suffered damage on 26/07/2007 and made up their mind for seeking remissi .....

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