Central Excise - destruction or loss of goods

Last updated: 15 January 2009

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Court :
RAJASTHAN HIGH COURT ;

Brief :
Central Excise - destruction or loss of goods, by natural causes or unavoidable accident, is essentially a subjective satisfaction - No question of Law: HC

Citation :
UoI Vs M/s Hindustan Zinc Limited & Anr (Dated: October 13, 2008 )

Central Excise - destruction or loss of goods, by natural causes or unavoidable accident, is essentially a subjective satisfaction - No question of Law - In the very nature of things, contemplated by Rule 21, the aspect of satisfaction, about the destruction or loss of goods, by natural causes or unavoidable accident, is essentially a subjective satisfaction of the authority concerned, and that having been recorded by the learned Tribunal, it is a pure satisfaction of fact, altogether subjective. The findings recorded by the Tribunal have already been quoted above, which in our view leaves no manner of doubt that the learned Tribunal had independently recorded its satisfaction about the loss, or destruction having been sustained by the assessee under the circumstances as covered by Rule 21. Then, merely because the Tribunal also referred to, or relied upon the accounting policy, which as held above, is not relevant, would not in any manner vitiate the finding, recorded by the Tribunal. The finding remains the findings of fact. The result of the aforesaid discussion is, that we do not find any force in the appeals. The same are, therefore, dismissed. : RAJASTHAN HIGH COURT ;

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Arbind Aggarwal

GST and Indirect Tax Adviser, Trainer

Hi all, Would be glad to help in the areas of my expertise that is GST and Indirect Taxation - compliance of procedures, legal opinions, litigation (drafting appeals, reply to notices), audit and management of Central Excise, Service Tax, Customs, EXIM Policy, VAT, CST and GST going forward etc. Always put origin ... Read more

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