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TMI Blog2008 (3) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. [Order per: D. N. Panda, Member (J)]. - 1. The Appellant being aggrieved by order of the learned Commissioner denying remission of goods damaged by natural causes came in Appeal before this forum praying that second proviso to Rule 49 of Central Excise Rules, 1944 grants him remission of duty in respect of the goods damaged by natural causes i.e. flood occurred during the month of September, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence of flood through a communication and copy thereof is at page 19 of the Paper Book. 2.2 He argued that it is a fact that finished goods with duty involvement of Rs. 5,40,660.75 (Rupees Five Lakh Forty Thousand Six Hundred and Sixty and Seventy Five Paisa only) and raw materials on which Cenvat credit was availed to the tune of Rs. 2,47,332.98 (Rupees Two Lakhs Forty Seven Thousand Three Hundr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f was given to the appropriate Officer on 26-9-2000, the Appellant was mercilessly served with a show cause notice on 29-11-2001 i.e. nearly a year after pendency of remission application and intended to realize the duty liability relating to the damaged stock. Grievance of the Appellant against order of adjudication made was redressed by learned Commissioner (Appeals) by an order dated 23-10-2006 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant finding its goods damaged thereby, filed intimation before appropriate Authority on 26-9-2000. The Appellant did not keep quite to get its right ensured. Therefore a remission application was also made on 19-12-2000. Followed to such act, steps were also taken by Appellant to get its claim from the insurance company. Of course, that was enter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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