https://www.taxtmi.com/caselaws?id=107593 Duty remission was sought for semi-finished goods and Modvat-availed inputs destroyed in a fire. The denial was based on absence of an insurance-company certificate showing that insurance had not been claimed to the relevant extent, although a Chartered Accountant's certificate had already been produced and the assessee had not been put on notice that such a specific certificate was required. Refusing relief solely on that ground, without giving an opportunity to furnish the required document, was treated as improper. The order was therefore set aside and the matter remanded for fresh consideration after allowing production of the directed certificates. en-us Wed, 18 Jun 2003 00:00:00 +0530 Fri, 23 Mar 2012 15:58:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107593 Duty remission was sought for semi-finished goods and Modvat-availed inputs destroyed in a fire. The denial was based on absence of an insurance-company certificate showing that insurance had not been claimed to the relevant extent, although a Chartered Accountant's certificate had already been produced and the assessee had not been put on notice that such a specific certificate was required. Refusing relief solely on that ground, without giving an opportunity to furnish the required document, was treated as improper. The order was therefore set aside and the matter remanded for fresh consideration after allowing production of the directed certificates. Case-Laws Central Excise Wed, 18 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107593