9911796707
TMI Blog2019 (6) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... t's factory is situated at Howrah in which they manufacture jute and jute products . There were fire accidents in their factory on 8/2/1994, 23/9/1995, 27/12/1995 and 8/6/1996 in which the appellants lost goods which were in the factory at the time of the fire accidents. The application for remission of duty dated 11/2/1999/ 16/4/1999 were received in the office of the Commissioner on 27/4/1999. The appellant separately faced a show cause notice from the Assistant Commissioner, Central Excise, proposing demand of duty on the goods allegedly lost in the fire accidents. This demand was confirmed by the Assistant Commissioner by his order dated 17/08/1998. The appellant agitated the matter further before the Commissioner (Appeal) who remanded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rious applications made by the appellant. He has referred to the Remission Application dated 11/2/1999 filed by the appellant and also referred to the additional submissions dated-2/4/2004 made in relation to such claim which was submitted to the Additional Commissioner (Technical). Ld. Advocate submitted that all supporting documents such as the FIR filed before the Police Station in respect of the fire accident, claim of insurance as well as Fire Brigade Report and also the claims submitted before the Insurance Authorities giving details of goods lost/ damaged in the fire accident were enclosed with their letter dated 2.04.2004. He submitted that without considering the relevant documents, the Commissioner has rejected the claim which is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Even though it is claimed that the appellant has submitted copies of all supporting documents to the claim such as FIR made before the police authorities regarding the fire incidents; the report of the insurance company indicating the loss of goods in the factory as well as insurance claim paid and settled by the insurance company. There is no reference to such documents in the order dated 24/2/ 2009 passed by the Commissioner. The Ld. Counsel for the appellant has also expressed his inability to submit copies of such documents for the perusal of the Bench. His claim is that such documents are already with the Departmental Authorities. 10. In view of the above, we have no option but to remand the matter yet one more time to the Jurisdicti ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
