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TMI Blog2017 (11) TMI 875X X X X Extracts X X X X X X X X Extracts X X X X ..... res of Wiring Harness. A major fire broke out in their factory on 29.06.2007. Through letter dated 29/08/2007 appellant submitted application for remission of Excise duty amounting to Rs. 20,24,955/- on account of Central Excise duty + Rs. 40,499/-on account of Education Cess + Rs. 20,250/- on account of S.H.Cess, involved in the finished goods destroyed in the fire. The said application was decided by Learned Commissioner through the impugned Order-in-Original. The appellant submitted through their said letter dated 29/08/2007 that they had exercised necessary precautions and adopted all necessary firefighting and safety measures and that despite all the precautions, the fire broke out and the reasons for fire were beyond their control. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M. Foam etc. He has submitted that the inspection reports issued by ASIATICE FIRE SHIELD over the period, a copy of which is available at page No.159-176 of the paper book indicate that around 60 firefighting equipments were placed at various locations of the factory and they were regularly inspected and whenever required were repaired and regularly filled with firefighting chemicals and records were also maintained and date of re-filling was also maintained and therefore the finding of Commissioner that there was negligence on the part of appellant is without any basis. 5. Heard the Learned A.R. who has supported the impugned Order-in-Original. 6. Having considered the rival contentions and on perusal of records, as indicated hereinabove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urther, Cenvat credit of Rs. 7,40,289.34/- involved on the inputs which were yet to be issued for manufacture whether reversed by the appellant by RG-23A part-II, Entry No.9659 dated 24.09.2007 were appropriated. 9. The Learned Counsel for appellant has submitted that in spite of taking of all precautions due to electrical short circuit fire broke out and finished goods, raw materials and semi-finished goods were destroyed in the fire. They also submitted that Cenvat credit involved on inputs which were not so far issued for production was reversed on 24/09/2007 and submitted that the demand of duty on semi-finished goods is not sustainable because they had not reached to the RG-I stage and they have not become excisable when they have got ..... X X X X Extracts X X X X X X X X Extracts X X X X
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