https://www.taxtmi.com/caselaws?id=187653 The Appellant, a manufacturer of bonded sheet and form sheets, filed an appeal for remission of duty after a storm damaged their plant and machinery. The claim was rejected due to delay and lack of evidence. The Commissioner (Appeals) upheld the rejection. The Tribunal remanded the matter, emphasizing that delay alone cannot justify claim rejection, especially when the Revenue was aware of the loss. The adjudicating authority was directed to assess the claim based on available evidence within 4 months. The appeal was allowed for proper assessment of the remission claim with supporting evidence. en-us Tue, 05 Jan 2016 00:00:00 +0530 Tue, 01 Nov 2016 18:37:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187653 The Appellant, a manufacturer of bonded sheet and form sheets, filed an appeal for remission of duty after a storm damaged their plant and machinery. The claim was rejected due to delay and lack of evidence. The Commissioner (Appeals) upheld the rejection. The Tribunal remanded the matter, emphasizing that delay alone cannot justify claim rejection, especially when the Revenue was aware of the loss. The adjudicating authority was directed to assess the claim based on available evidence within 4 months. The appeal was allowed for proper assessment of the remission claim with supporting evidence. Case-Laws Central Excise Tue, 05 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187653