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2010 (6) TMI 752 - HC - Central ExciseRemission of duty - Rule 23 of the CER, 2002 - non-compliance with the rules - Held that: - According to the Tribunal it was clear that the fire was accidental in view of the explanation in the panchnama wherein it was recorded that a worker had noticed the fire and immediately action had been taken to douse the fire - there was no doubt that the fire had occurred because of an accident. Non-reversal of Cenvat credit - It was urged that the respondent had not reversed the cenvat credit on inputs and had not produced any evidence to show that it had not claimed/received the duty element of the value of the goods destroyed from the insurance company - Held that: - the Tribunal upon verification of the value in the invoices has recorded satisfaction that the insurance claim did not include the excise duty portion - it cannot be stated that the conclusions arrived at by the Tribunal are in any manner perverse or contrary to the evidence on record so as to warrant interference. Appeal dismissed - decided against Revenue.
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