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2019 (6) TMI 497 - AT - Central ExciseRemission of duty - Rule 147 (for remission of duty) of the erstwhile Central Excise Rules, 1944 - HELD THAT:- Even though it is claimed that the appellant has submitted copies of all supporting documents to the claim such as FIR made before the police authorities regarding the fire incidents; the report of the insurance company indicating the loss of goods in the factory as well as insurance claim paid and settled by the insurance company. There is no reference to such documents in the order dated 24/2/ 2009 passed by the Commissioner. There is no option but to remand the matter yet one more time to the Jurisdictional Commissioner for de novo adjudication taking into consideration all the supporting documents submitted by the appellant - appeal allowed by way of remand.
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