TMI Blog2008 (3) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... terest of justice to invoke second proviso to Rule 49 of Central Excise Rules, 1944 to grant remission - E/458/2007 - A-352/KOL/2008 - Dated:- 18-3-2008 - S/Shri P. Karthikeyan, Member (T) and D.N. Panda, Member (J) Shri M. N. Basu, Advocate, for the Appellant. Shri Y. S. Loni, JDR, for the Respondent. [Order per: D. N. Panda, Member (J)]. - 1. The Appellant being aggrieved by or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat goods of the Appellants might have been damaged by flood. Damage is proved by necessary correspondences of the Kalyani Municipality, District Magistrate, Nadia as well as the then Hon'ble Prime Minister finding place in the Paper Book at pages 21, 22 and 23. Even the Meteorology Department has also confirmed occurrence of flood through a communication and copy thereof is at page 19 of the Pape ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty liability. Such a fact of nonpayment of excise duty was confirmed by insurance company by their letter dated 31-8-2004. A copy thereof finds place in Paper Book at page 178C 2.3 Learned Counsel also submitted that even though remission application was filed soon after the flood on 19-12-2000 while intimation thereof was given to the appropriate Officer on 26-9-2000, the Appellant was mer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Revenue submitted that when there was no order received by the Appellant they disposed of the damaged stock and also they got money from insurance company. Therefore their claim under Rule 49 was not entertainable. 4.1 Heard both sides and perused the record. 4.2 It is a fact that for the flood occurred on 23-9-2000, the Appellant finding its goods damaged thereby, filed intimation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the remission. The loss not being in dispute and non-recovery of duty from insurance company not also being in dispute it would be proper at the interest of justice to invoke second proviso to Rule 49 of Central Excise Rules, 1944 to grant remission to the Appellant in respect of its claim relating to finished goods and Cenvat availed for the raw material and packing goods which were subject matte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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