9911796707
TMI Blog2008 (7) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... n brief are, that ISJL sought remission of Rs. 4,38,373/- being duty on 9,05,516 pieces of Mineral Watch Glass Crystals and Rs. 9683/- on 1,23,000 nos. of Watch jewels, on the ground that they had got damaged in a riot that took place in their factory on 5-8-98. It appears from the records that ISJL was troubled by continual labour unrest and that an indefinite strike was launched on 15-7-97 by the workers of the factory. On 5-8-98 workers entered the factory building and caused extensive damage. In the impugned order, the Commissioner found that these striking labour had already become violent and on 4-12-97 they had broken open a cupboard containing cash box and important documents. The management was in touch with the police officials an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld. Counsel submits that as per a report dated 20-2-04 issued by the jurisdictional Assistant Commissioner, the adjudicating authority was informed that the impugned stock of excisable goods was available with the assessee and had become unmarketable. On a visit to the factory, it had been seen that the excisable goods had been damaged beyond salvage and unfit for any useful consumption. It is further submitted that their claim for damages denied by the Insurance Company was awarded by the National Consumer Disputes Redressal Commission, New Delhi. This showed that the claim of extensive damage caused to the machinery, raw-material and finished goods during the riot were genuine. The Assistant Commissioner had recommended remission of duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise Rules, 1944 (CER), an assessee shall not be required to pay duty on any excisable goods made in a factory until they are about to be issued out of the premises specified under Rule 9 or to another place of storage approved by the Commissioner. As per the first proviso to Rule 49, the manufacturer shall on demand pay duty leviable on any goods which are not accounted for in the manner provided in the rules, which are not shown to the satisfaction of the proper officer to have been lost or destroyed by natural causes or by unavoidable accident during handling or storage. The rule also provides that the proper officer may not demand duty due on any goods claimed by the manufacturer as unfit for consumption or for marketing subject to such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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