https://www.taxtmi.com/caselaws?id=329302 Remission of duty could not be denied for final products and inputs destroyed in a factory fire where contemporaneous evidence such as departmental intimation, FIR, fire brigade report, insurance survey and loss certification established the destruction. A bare statement of non-satisfaction, without recorded reasons, was insufficient to remission. The existence of insurance did not create any legal requirement to insure the duty element or defeat remission. Inputs received under exemption notifications were also not a valid ground to deny remission when they were later destroyed. The impugned orders were set aside and relief followed. en-us Tue, 10 May 2016 00:00:00 +0530 Thu, 16 Feb 2017 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329302 Remission of duty could not be denied for final products and inputs destroyed in a factory fire where contemporaneous evidence such as departmental intimation, FIR, fire brigade report, insurance survey and loss certification established the destruction. A bare statement of non-satisfaction, without recorded reasons, was insufficient to remission. The existence of insurance did not create any legal requirement to insure the duty element or defeat remission. Inputs received under exemption notifications were also not a valid ground to deny remission when they were later destroyed. The impugned orders were set aside and relief followed. Case-Laws Central Excise Tue, 10 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329302