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Apex Home Appliances Versus Commissioner of Central Excise, Mumbai-III

2018 (2) TMI 889 - CESTAT MUMBAI

Remission of duty - rule 21 of Central Excise Rules, 2002 - Held that: - Hon’ble High Court of Punjab & Haryana in Barodia Plastics Pvt Ltd v. Commissioner of Central Excise [2015 (7) TMI 667 - PUNJAB AND HARYANA HIGH COURT], where it was held that A .....

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- 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 ORDER M/s Apex Home Appliances is in appeal against order-in-original no.02/KCG .....

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uary 2012 seeking remission of ₹ 6,83,269 being the duty liability on goods valued at ₹ 82,92,100 claimed to have been destroyed in a fire in the premises of the factory on 1st October 2010. Of this stock, goods valued at ₹ 74,23,40 .....

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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 th .....

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in rejected the claim for remission. Hence this appeal. 3. Learned Counsel for appellant contended that the Hon ble High Court of Punjab & Haryana in Barodia Plastics Pvt Ltd v. Commissioner of Central Excise [2015 (315) ELT 357 (P&H)] had se .....

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for remission of duty on the ground that his plant, machinery, stock, goods in process of manufacturing and manufactured goods have been destroyed in an accidental fire. In support of plea, the appellant placed reliance upon the FIR, a letter receiv .....

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consideration which is neither logical nor founded in the law as insurance companies do not provide insurance against payment of taxes much less payment of Excise duty. The finding recorded by the Tribunal that the appellant has not proved that the .....

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for remission. 4. Learned Authorized Representative supported the rejection on the ground that the Central Board of Excise & Customs, in circular no.650/41/2002-CX dated 7th August 2002, mandated the ascertainment of exclusion of duty on inputs i .....

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