SPORTKING INDIA LTD. Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) Appellants filed this appeal against the order passed by the Commissioner of Central Excise, whereby the request for remission of duty on the goods destroyed in fire was declined.

(2.) Brief facts of the case are that the appellants are engaged in the manufacture of acrylic yarns. On 4 -3 -98, appellants made a request to the Supdt. (Central Excise) regarding storage of finished goods in their raw material godown. On 16 -3 -98, appellants informed Range Office about a fire incident which broke out in their factory on the intervening night of 15th and 16th March, 1998. Thereafter, appellants applied for remission of duty under Rule 49 of Central Excise Rules, in respect of goods destroyed in fire. A show cause notice was issued to the appellants for denial of remission on the ground that the appellants had stored the goods in a place other than the store room, therefore, had not complied with the provisions of Rule 47 of Central Excise Rules. After granting an opportunity of hearing, the impugned order was passed.

(3.) Heard both sides.