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2017 (10) TMI 1632 - CESTAT MUMBAIRemission of Central Excise Duty - remission denied on the ground that the guidelines contained in Supplementary Instructions of 2005 in the Central Excise Manual issued by the Central Board of Excise & Customs, mandating that a copy of FIR be filed within twenty-four hours of the incident with the officer in charge of the Range, had not been complied with - sufficient reason for denial of the claim for remission, present or not - HELD THAT:- The authority to grant remission is the Commissioner of Central Excise who is also required to be satisfied that the destruction was owing to unavoidable circumstances. The impugned order has rendered a clear finding of adequate care not having been taken by the appellant. In the grounds of appeal, nothing has been brought on record to convince that the finding in the impugned order is erroneous. It is also amply clear that the appellant has, without justifiable cause, delayed the filing of intimation. It is not without reason that the guidelines prescribed in Supplementary Instruction 2005 require lodgement of FIR within twenty-four hours of accident. Mere lodgement of FIR immediately after incident and filing claim for insurance claim is no substitute for ascertainment of revenue implication which are triggered only upon intimation to the jurisdictional office which was not done. Insurance payment is no proof of accidental occurrence which is a necessary statutory pre-requisite for grant of remission. Remission is a special privilege that is accorded only in the prescribed circumstance as goods become leviable to duty immediately upon manufacture. There is no reason to interfere with the impugned order - Appeal dismissed.
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