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2009 (12) TMI 743 - AT - Central ExciseReversal of CENVAT credit - goods destroyed by fire - demand on the ground that no application has been made for remission of duty u/r 21 of CER, 2002 and the amount has been collected from the insurance company - Held that: - all the assessees are required to account for all the goods manufactured/produced and when some goods are destroyed because of fire accident or natural cause, in terms of provisions relating to accountal, assessee would be required to explain reasons for non-accountal. Therefore, demand for duty would be natural consequential action and when the appellant replies, the adjudicating authority would take into consideration the replies submitted by the assessee and come to a conclusion whether remission under Rule 21 is required or not - there was no requirement of application for remission in this case and the reply to the show cause notice is sufficient for claiming the remission if the appellant is otherwise liable for remission as per the legal provisions - appeal allowed - decided in favor of appellant.
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