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M/s Motherson Sumi System Ltd. Versus Commissioner of Central Excise, Noida-I

2017 (11) TMI 875 - CESTAT ALLAHABAD

Remission of duty - whether there was any negligence on the part of appellant or not? - Held that: - appellant has taken all due precautions required to avoid any sort of break of fire in the factory - The finding of Original Authority that fire was on account of negligence is without any basis - remission of duty allowed - appeal allowed - decided in favor of appellant. - E/425/2009& 52118/2015-EX[DB] - A/71324-71325/2017-EX[DB] - Dated:- 9-10-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr .....

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9.06.2007. Through letter dated 29/08/2007 appellant submitted application for remission of Excise duty amounting to ₹ 20,24,955/- on account of Central Excise duty + ₹ 40,499/-on account of Education Cess + ₹ 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 exercis .....

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d on account of natural cause of unavoidable accident. The Central Excise statute does not allow remission of duty in respect of goods lost due to negligence of the assessee. He further disallowed the remission of duty sought by the appellant. Aggrieved by the said order, appellant is before this Tribunal. 3. The appellant in their grounds of appeal has contended that Fire Department report shows that appellant had installed fire extinguish in the factory and that fire was accidental and that th .....

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uipment always ready and maintained regularly and also record was also maintained about the due date of re-filling of firefighting equipment with required firefighting materials like CO2, 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 whenev .....

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required to avoid any sort of break of fire in the factory. Therefore, we do not agreewith the findings of Original Authority that the fire broke out because of such factors which were avoidable. We, therefore, set aside the impugned order dated 05/11/2008 and allow the remission of duty applied through said application dated 29/08/2007. 7. In above terms, the appeal filed by appellant is allowed. Appeal No.E/52118/2015-EX[DB] 8. The present appeal is arising out of same fire broke out in the f .....

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i-finished and in process goods. Further, there was a proposal to disallow the Cenvat credit of ₹ 74,02,829.34/- involved in the inputs destroyed. Further, there was a proposal to recover ₹ 55,48,232/- Cenvat credit availed on capital goods damaged in the fire. Through Order-in-Original No.09/Commissioner/Noida-I/2014-15 dated 27/02/2015 passed by Commissioner of Central Excise, Noida-I which is impugned for the present appeal, the demands were confirmed. Further, Cenvat credit of &# .....

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