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TMI Blog2018 (5) TMI 1656X X X X Extracts X X X X X X X X Extracts X X X X ..... fective goods which was destroyed in fire. In another proceedings, the Commissioner has allowed the remission of duty on the condition of reversal of Cenvat Credit on the inputs contained in the goods destroyed in fire. 2. None appeared on behalf of the appellant. 3. Shri A.B. Kulgod, Asst Commissioner (AR) appearing on behalf of the Revenue produced a copy of this Tribunal's order No. A/90987/17 dated 29/11/2017, which was passed against the Commissioner's order allowing the remission of duty. 4. On careful consideration of the submissions made by the Ld. AR and perusal of the records, we find that in a case of remission of duty, the Commissioner has allowed he remission of duty subject to reversal of Cenvat Credit in respect of inputs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was indeed issued to the appellant seeking reversal of cenvat credit and therefore the argument that no notice was issued is without any substance. It has been argued that department cannot recover any dues without issue of show cause notice. It has also been argued that there are no power to put conditions under Rule 21 of the Central Excise Rules 2002. It has been argued that in these circumstances reversal of credit cannot be ordered as a condition for remission. Reliance has been placed on the decision of Larger Bench of Tribunal in the case of Grasim Industries Vs. Commissioner of Central Excise, Indore 2007 (208) E.L.T. 336 (Tri.-LB) to ascertain that no condition can be imposed while granting condition. 4. Ld. AR relies on the im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n in the case of Mafatlal Industries (supra) whereby it has been held that assessee has to reverse the credit taken of inputs used in such goods on which remission is granted. Therefore, we approve the view of the Tribunal taken in the case of Inalsa Ltd. (supra) in this regard. The issue to the Larger Bench is answered in the above terms and the matter be placed before the Regular Bench." It is noticed that the said decision of Tribunal has been approved by Hon'ble High Court of Madras as reported in 2015 (322) ELT 209. Following the ratio of the decision of Larger Bench of Tribunal approved by Hon'ble High Court of Madras, the appeal is allowed. 5. In this backdrop the order for demand of the Cenvat Credit does not sustain, accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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