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M/s. Venus Home Appliances Pvt. Ltd. Versus CCE & ST, Tirunelveli

Goods destroyed by fire - demand of duty on the finished goods destroyed in the fire, and in respect of which the appellants had received the insurance compensation - remission of duty - Held that: - In the absence of any dispute that there was damage and loss of the finished products or in the absence of any dispute of the fact that the appellants have paid back the CENVAT credit availed on the inputs and have paid duty in respect of salvaged waste and scrap, confirmation of demand of duty on t .....

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nt with malafide intention so as to justifiably invoke the larger period of limitation - demand beyond normal period not sustainable. - Appeal allowed - decided in favor of appellant. - E/42130/2016 - 40693/2017 - Dated:- 19-5-2017 - Smt. Archana Wadhwa, Judicial Member Shri G. Natarajan, Advocate for the appellant Shri R. Subramaniyam, AC (AR) for the Respondents ORDER The appellant is engaged in the manufacture of Water Heaters falling under Chapter 85 of the Central Excise Tariff Act, 198 .....

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sdictional Central Excise authorities as regards the reversal of the Cenvat credit taken in respect of inputs which were destroyed; as regards the extent of the loss of goods on various stages ie., at raw material stage, semi-finished goods and finished goods. Appellants were also directed to provide the details/documents in worksheets giving all the particulars of the loss, details of the precaution taken by them, details of the goods salvaged, details of their insurance claim and details of in .....

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ed and damaged inputs and also cleared the salvaged scrap on payment of duty. As regards insurance claim, they submitted that the claim was settled by the Insurance Company without including the elements of excise duty. 3. However, subsequently a Show cause notice dated 01.08.2013 was issued to the appellant proposing to confirm the demand of duty of excise to the tune of ₹ 44,69,699/- on the finished goods destroyed in the fire, and in respect of which the appellants had received the insu .....

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st the above order, the appellate authority reduced the demand to ₹ 20,23,204/- after adjusting duty amount of ₹ 24,46,445/- paid by the appellants on waste and scrap salvaged from the destroyed goods and sold on payment of duty. The said order of the Commissioner (Appeals) is impugned before the Tribunal. 5. I have heard Shri G. Natarajan, Advocate for the appellant and Shri R. Subramaniaym, AC (AR) for the Revenue. 6. On going through the impugned order, I find that there is no dis .....

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goods are fully manufactured and it is only that the payment of duty is pushed further to the date of clearance of the goods. As regards limitation, he observed that the jurisdictional Central Excise authorities were requiring the appellants to give details of the damaged goods, which they did not give and as such extended period would be applicable. 6.1 In the absence of any dispute to the destruction of the appellant's final products in the fire, which broke out in their factory, the deni .....

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of said goods in the job worker factory on account of floods. The only objection raised by the Revenue is that they have not filed remission application in terms of Rule 21. Further the fact that appellant intimated the Revenue about the destruction of said goods along with details is also not being disputed. Tribunal in the case of Mira Chemicals v. CCE, Surat-II [2009 (234) E.L.T. 328 (Tri.-Ahmd.)] held that in the absence of dispute about the occurrence of fire and resultant destruction of go .....

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he demand on the sole ground that formal application for remission was not filed, is not appropriate. The appellants have intimated the department about the loss of goods, and did not receive any advise from the department authorities for filing of formal remission application. In such a case, subsequent issuance of show cause notice raising demand cannot be upheld. 7. The ratio of the above decision is fully applicable to the facts of the present case. Filing of a remission application is only .....

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