TMI Blog2018 (2) TMI 889X X X X Extracts X X X X X X X X Extracts X X X X ..... veals a consideration which is neither logical nor founded in law as insurance companies do not provide insurance against payment of taxes much less payment of Excise duty - remission of duty allowed. - E/85073/2015 - A/91818/2017 - Dated:- 8-9-2017 - Shri C J Mathew, Member (Technical) Shri Vinay S Sejpal, Advocate for appellant Ms P V Sekhar, Joint Commissioner (AR) for respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... however, required the appellant to furnish a copy of the surveyor s report as well as details of the insurance settlement. 2. Holding that the appellant had failed to produce these documents, remission was denied but this decision was set aside and remanded back to the original authority by the Tribunal. In the remand proceedings culminating in the impugned order, the adjudicating authority no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in an accidental fire. In support of plea, the appellant placed reliance upon the FIR, a letter received from the insurance company accepting claim or other relevant materials. The Commissioner, however, for reasons, which are not germane for deciding the issue, rejected the claim . 6. A perusal of the above extract reveals a consideration which is neither logical nor founded in the law a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gument does not find favour as the competent authority has neither referred to this circular nor found it necessary to examine availment of CENVAT credit which is the context for the directions contained in the said circular. 5. It is seen from the impugned order that the appellant has reported the non-availment of credit of duties paid on inputs. The competent authority has taken due notice of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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