TMI Blog2017 (10) TMI 1632X X X X Extracts X X X X X X X X Extracts X X X X ..... iled within twenty-four hours of the incident with the officer in charge of the Range, had not been complied with - sufficient reason for denial of the claim for remission, present or not - HELD THAT:- The authority to grant remission is the Commissioner of Central Excise who is also required to be satisfied that the destruction was owing to unavoidable circumstances. The impugned order has rende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r grant of remission. Remission is a special privilege that is accorded only in the prescribed circumstance as goods become leviable to duty immediately upon manufacture. There is no reason to interfere with the impugned order - Appeal dismissed. - E/86569/2017-SM(BR) - Final Order No. A/92154/2017-WZB - Dated:- 6-10-2017 - Shri C.J. Mathew, Member (T) Shri Nitesh Agarwal, CA, for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 5th April, 2017 Commissioner of Central Excise, Thane-II has rendered a finding that the failure on the part of the assessee to exercise reasonable care and protection is sufficient reason for denial of the claim for remission. 2. Heard Learned Chartered Accountant appearing on behalf of the appellant and Learned Authorised Representative. 3. Appellant concedes that the claim for remis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out justifiable cause, delayed the filing of intimation. It is not without reason that the guidelines prescribed in Supplementary Instruction 2005 require lodgement of FIR within twenty-four hours of accident. Mere lodgement of FIR immediately after incident and filing claim for insurance claim is no substitute for ascertainment of revenue implication which are triggered only upon intimation to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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