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2016 (6) TMI 1011 - CESTAT NEW DELHI

2016 (6) TMI 1011 - CESTAT NEW DELHI - 2016 (344) E.L.T. 1109 (Tri. - Del.) - Remission of duty - destruction of indigenous / imported raw material due to fire - Held that:- Commissioner has rejected the appellant’s remission application by simpliciter observing that the remission of duty is subject to satisfaction of Commissioner. However, no reasons stands given by the adjudicating as to why he was not satisfied about the factum of fire and the consequent destruction of the final products. Var .....

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is no requirement or legal provision for insuring the duty element. If the duty element is also required to be insured and reimbursed by the insurance company, then there is no need for the assessee to ask for remission of duty in which case the provision of remission of duty would become redundant. - Regarding rejection of remission for loss of imported inputs - import of the inputs in terms of notification no. 52/2003-CUS, cannot be made the ground for denying the remission of duty in cas .....

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ngaged in the manufacture of Handicraft wooden furniture, etc. They are also importing raw materials free of duty in terms of notification no. 52/2003-CUS dated 31.03.2003 as also procuring indigenous raw material without, payment of duty in terms of notification no. 22/03-CE dated 31.03.2003. 3. A fire broke in the appellant s factory on 13.12.2005, which resulted in destruction of imported as also indigenously procured raw material as also in the final products lying in their factory on the sa .....

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loss due to fire accident. The appellants were also issued a certificate dated 21.12.2005 certifying the fact of occurrence of fire in the appellants factory by the fire brigade officer. 4. Thereafter, the appellant applied for remission of duty of ₹ 28,25,241/- involved in the destruction of indigenous / imported raw material as also involved in the final goods. It is seen that out of the said duty an amount of ₹ 26,16,483/- related to duty remission in terms of the final goods and .....

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jected the appellant s remission application by simpliciter observing that the remission of duty is subject to satisfaction of Commissioner. However, no reasons stands given by the adjudicating as to why he was not satisfied about the factum of fire and the consequent destruction of the final products. Various evidences on record clearly lead one to believe that the fire had admittedly occurred, for which FIR was launched and fire brigade were summoned and insurance claim was made. As such I am .....

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