9911796707
TMI Blog2017 (6) TMI 764X X X X Extracts X X X X X X X X Extracts X X X X ..... goods and are also availing CENVAT credit of duty paid on inputs and capital goods. Somewhere around 17-12-2011/ 18-12-2011, the factory premises of the appellant was attacked by some persons and set fire to the office, factory and equipments. Due to such fire set by miscreants, machinery, office rooms, computers, files, coal, sponge iron, generator and JCB were destroyed. Appellant informed the lower authorities as well as the Department as regards the loss due to fire and filed remission application from the duty liability of finished goods which were destroyed in the incident. The said remission application was scrutinised by the lower authorities i.e. jurisdictional Assistant Commissioner and it was recommended that the Insurance Survey ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... similar issue came up before the Tribunal in the case of Yash Papers Ltd. [2002(149) ELT 588 (Tri. Del.)] and submits that it was held by the Tribunal that even if there is a difference in quantity between the remission application and insurance claim, remission application should be granted for the quantities sought for which remission is sought. 4. Learned AR on the other hand submits that the remission which is sought is on the finished goods and the appellant has accepted the Insurance Surveyor's report inasmuch as it pertains to the inputs lost due to fire and the compensation granted by the insurance company. It is his submission that the appellant cannot be allowed to pick and choose the Insurance Surveyor's repo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... when the factory is functioning, I do not find any reason to not to accept the closing stock mentioned in the books on the date when the arson took place. In my view, reliance placed by the lower authorities on the Insurance Surveyor's report to grant remission only to 344.25 MTs of the sponge iron is erroneous as appellant has always claimed that this is erroneous calculation by the Insurance Surveyor which, is challenged as appellant has taken the dispute to the National Consumer Grievance Redressal Commission at New Delhi claiming that there should be new assessment (this reference is found at page 94 of the appeal memorandum). 7. In my considered view, reliance placed by the learned consultant on the decision of the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Rule 49 of the Central Excise Rules, 1944. When a remission application is filed under the said Rule, it is up to the departmental officers concerned to verify the evidence adduced by the claimant and decide the extent to which remission could be granted. In the instant case, it appears from the record that the appellants have intimated the results of salvage of the damaged/burnt paper on a day-to-day basis to the departmental officers and have also maintained their RG-I register accordingly. These facts appear to have been ignored by the adjudicating authority, which stated that no satisfactory evidence was adduced by the party. Copies of the reports submitted by the appellants to the departmental officers during the course of the salvag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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