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2017 (10) TMI 395 - AT - Central ExciseRemission of duty - inputs and semi-finished goods lost on account of fire in the premises - time limitation - Held that: - there is no time limit prescribed for filing the claim of remission and therefore, the time period between the fire broke out and the filing of the claim of remission is not very long - the Commissioner (Appeals) have not given any findings with respect to the remission under Rule 23 of the Customs Act and therefore, to that extent the said order is not a speaking order. Also, the Commissioner has come to the conclusion that the fire broke out due to negligence and not un-avoidable accident, without any concrete basis - matter remanded to the original adjudicating authority to decide afresh after going into the final report of the insurance company and after examining the claim of the appellant under Section 23 of the Customs Act - appeal allowed by way of remand.
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