GODFREY PHILIPS INDIA LTD. Vs. CCEX

JUDGEMENT

(1.) THIS appeal is filed against the Order -in -Original No. 16/2006 dated 2.11.2006.

(2.) THE relevant facts that arise for consideration are that the appellants are manufacturers of excisable products namely Cigarettes and Cut -tobacco. The appellants were also availing the benefit of exemption Notification No. 67/95 dated 16.3.1995, as amended, from payment of duty on 'Cut -Tobacco'. The appellants procured raw tobacco and cut the same within the factory premises and used the same for manufacture of Cigarettes. The appellants filed an application with the department for remission of duty vide their letter dated 18.8.2005. The said remission application arose on the ground that the appellant's factory was flooded due to heavy rains on 26/27 July, 2005 and raw materials as well as cut -tobacco was damaged. The said remission application was dismissed by the adjudicating authority, hence this appeal.

(3.) THE learned JDR on the other had would contend that the appellant herein had not informed the authorities regarding the clearance of the said damaged cut -tobacco. It is his submission that it was bounden duty of the appellant to inform the Revenue authority regarding the clearance of the damaged goods. Having failed to do so, the appellant cannot claim the remission of duty. As such, the so called damaged goods were never inspected by the authorities. The appellant's contention that they have informed the authorities vide their letter dated 18.8.2005, seems to be misplaced.