JINDAL POLYSTER Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) This appeal has been filed against the impugned order -in -original dated 18 -4 -2002 passed by the Commissioner of Central Excise vide which he had rejected the prayer of the appellants for the remission of duty on account of destruction of goods by natural cause i.e. fire.

(2.) The facts are not much in dispute. The appellants are engaged in the manufacture of polyester filament yarn. During the course of manufacture, spinning hard waste also arises. They filed an application for remission of duty in respect of 236000.77 kgs. of spinning hard waste of polyester filament yarn, destroyed in fire which took place in their factory premises on 6 -6 -1998. The intimation regarding the fire was lodged by them with the Asstt. Commissioner of Central Excise and the Superintendent Range vide letter dated 6 -6 -1998 received in their Offices on 8 -6 -1998. They also sent intimation about the fire to the SHO, Gulaothi on 6 -6 -1998. The Commissioner had rejected their claim on two grounds; firstly, there was delay of 40 and 65 minutes in sending the intimation to the fire brigades at Bulandshahar and Hapur, respectively and secondly, the exact cause of fire could not be ascertained.

(3.) We have heard both sides. The learned Counsel has challenged the validity of the impugned order on the ground that the report was lodged with the fire brigades at Bulandshahar and Hapur without loss of much time and that the findings of the Commissioner that cause of fire could not be ascertained, and that there was no forming of lumps at the time of burning of the spinning hard waste of polyester filament, are without any tangible evidence/material on record and, therefore, the impugned order deserves to be set aside.