https://www.taxtmi.com/caselaws?id=30083 Remission of duty under the second proviso to Rule 49 of the Central Excise Rules, 1944 was treated as available where finished goods, raw materials and packing materials were damaged by flood. Timely intimation to the department, a subsequent remission application, contemporaneous correspondence, and undisputed damage supported the claim, while the insurance record showed coverage only for the damaged stock and not the excise duty element. On those facts, the delayed disposal of the remission application was considered unjustified, and remission was allowed for the damaged finished goods as well as the Cenvat availed on the damaged raw materials and packing materials. en-us Tue, 18 Mar 2008 00:00:00 +0530 Wed, 06 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30083 Remission of duty under the second proviso to Rule 49 of the Central Excise Rules, 1944 was treated as available where finished goods, raw materials and packing materials were damaged by flood. Timely intimation to the department, a subsequent remission application, contemporaneous correspondence, and undisputed damage supported the claim, while the insurance record showed coverage only for the damaged stock and not the excise duty element. On those facts, the delayed disposal of the remission application was considered unjustified, and remission was allowed for the damaged finished goods as well as the Cenvat availed on the damaged raw materials and packing materials. Case-Laws Central Excise Tue, 18 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30083