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2013 (6) TMI 684 - CGOVT - Central ExciseRemission of duty - failure to reverse Cenvat credit taken on inputs - non production of documentary evidences regarding entry of damaged goods - Held that:- On perusal of National Insurance Company letter dated 6-8-2007, Government observes that the quantity settled by the insurance company for insurance claim tallies with quantity mentioned in column (5) of the above said table. Hence, the observation of appellate authority regarding substantial difference in quantity on which remission was claimed and quantity as settled by insurance company is not sustainable. However, the factual verification in this regard is also required to be done by original authority on the basis of original documents. On verification, if the claim of applicant is found correct, the request for remission of duty is to be considered in accordance with law. - Matter remanded back - Decided in favour of assessee.
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