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2014 (7) TMI 69 - CESTAT MUMBAIRemission of duty - Loss due to fire which was caused due to short circuit - loss of inputs which has been used in manufacturing process - remission denied due to insurance claim - Held that:- Considering the fact that the initial refund claim was filed without documents, and same was returned on account of deficiency in documents. Later on after obtaining the insurance claim from the insurance company, the respondent filed claim of remission of duty with supporting documents and to know how much amount of duty is required to be remitted. In these circumstances, the Commissioner has rightly entertained the claim of remission of duty and same shall not amount to review of his own order. Therefore, the ground that Commissioner has no power to review his own order is not sustainable. Further, I find that this Tribunal in Urmi Chemicals vs. CCE [2014 (6) TMI 785 - CESTAT MUMBAI] has held that if inputs has gone in the manufacturing process which has been lost in fire/flood are entitled for remission of duty. Therefore, I hold that the Commissioner has not committed any error in holding that the respondent are entitled for remission of duty on inputs gone in the manufacturing process which has been lost in fire - Decided against Revenue.
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