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2015 (7) TMI 667 - HC - Central ExciseRemission of duty - plant, machinery, stock, goods in process of manufacturing and manufactured goods have been destroyed in an accidental fire - Held that:- A perusal of the Tribunal's order reveals a consideration which is neither logical nor founded in law as insurance companies do not provide insurance against payment of taxes much less payment of Excise duty. The finding recorded by the Tribunal that the appellant has not proved that the insurance claim does not include Excise duty, is in our considered opinion perverse and, therefore, could not form the basis for dismissing the appeal. The appellant having placed the letter issued by the insurance company before the Tribunal and having filed relevant documents before this Court, it would be appropriate and in the interest of justice to allow the appeal, set-aside the order passed by the Tribunal and remit the matter to the Tribunal for adjudication afresh and in accordance with law. - Decided in favour of assessee.
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