9911796707
TMI Blog2003 (2) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... ant is a Public Sector Undertaking engaged in the manufacture of P & P medicaments, hair oils, pesticides etc. 1.2 During the period from 24-9-99 to 27-9-99, there was heavy rain in Kolkata resulting in water logging. As per the appellants, water in their factory raised up to 5 feet and as such there was a failure of electricity and pumping facility and the drainage system also failed. The store ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise Officer. Subsequently, the appellants were advised by their Superintendent on 6-3-2000 to deposit the amount of Rs. 7 lakhs (approx.) involved in the said damaged goods which the appellant paid on 28-3-99. 1.4 Subsequently, the appellant vide his letter dated 24-3-2000, made a prayer to the Assistant Commissioner for grant of permission for destruction of the damaged goods. Inasmu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Board's Circular. He has also observed that it is not clear as to whether the appellants' claim from Insurance Company included the duty elements or not. 4. The appellants have strongly contended that there was water logging up to 5 feet of their factory and the same took some time to settle down. It was only after the water was drained off, the extent of damage could be ascertained by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lapse on the part of the appellants, cannot come in their way of claiming the benefit inasmuch as admittedly the damage could have been assessed by the appellants only after the water was drained off, which would have taken considerable period. In any case, it is seen that the appellant's claim by the Insurance Company was admitted by them and was settled. This fact by itself is sufficient to sho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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