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2014 (10) TMI 408 - AT - Central ExciseRemission of duty - Goods destroyed in fire - Held that:- Whatever objections were raised by the Commissioner for denial of remission, stands duly met by the appellant. There is no dispute about the fact of fire as also about the fact of destruction of the goods. In fact the appellant has been prompt to call fire brigade immediately, inspite of taking first measured in trying to extinguish fire by way of fire extinguisher and pouring water etc. Further intimation about fire accident and loss of goods stands made by the appellant on the very next day itself. The extent of damage of goods also stands verified by Superintendent. In the wake of above admitted factual position, denial of remission of duty on mere technical ground i.e. being some difference in the occurrence of fire timing and in calling fire brigade are of no relevance. Further, I find that the appellant’s claim from insurance company stands settled in their favour, by National Consumer Forum. appellants are entitled to remission of duty subject to the condition that the duty element has not been claimed from the insurance company - Decided conditionally in favour of assessee.
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