METROPOLITAN EXIMCHEM LTD. Vs. GOVERNMENT OF INDIA

JUDGEMENT

(1.) Rule. Rule made returnable forthwith. By consent, the petition is taken up for final hearing.

(2.) This petition is filed to challenge the ex parte order dated 14th July, 2011 passed by the Joint Secretary, Government of India under Section 35EE of the Central Excise Act, 1944 ('1944 Act' for short).

(3.) In the present case, on 26th July, 2005 the finished goods lying in the factory of the assessee were destroyed in the floods. On 17th April, 2007 a show cause notice was issued calling upon the assessee to show cause as to why the duty on the said goods amounting to Rs. 6,66,640/- should not be recovered under Section 11A of the 1944 Act. During the pendency of the show cause notice, the assessee had made an application seeking waiver of duty which was rejected by the Commissioner on 12th March, 2008. Thereafter, adjudication order was passed on 31st March, 2008 wherein the duty demand was confirmed with interest and penalty.