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2023 (2) TMI 5 - AT - Central ExciseRejection of claim of remission of duty - rejection on the ground that appellant have not only claimed the tax amount from the insurance but also the excise duty for which the remission of duty has been claimed - HELD THAT:- It is found from the records that the appellant had neither paid any duty on the finished goods nor made any claim in respect of any duty of excise on the finished goods. Therefore, the entire base of the Learned Commissioner for denial of the remission claim is based on the incorrect fact. Since the appellant have admittedly reversed the entire credit on the inputs contained in finished goods, work in progress and input as such, the same being the stock of the raw material and the appellant have correctly made the claim. Since the detailed chart showing the bifurcation was not before the adjudicating authority, in the interest of justice it is appropriate that the adjudicating authority should reconsider the matter - The other appeal bearing No. E/12091/2017 being consequent to the order of the commissioner rejecting the remission also needs to be reconsidered. Appeals are allowed by way of remand to the adjudicating authorities to pass fresh orders by the respective adjudicating authority.
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