TaxTMI 
TaxTMI 
2011 (7) TMI 612
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....der for confirmation of demand of duty alongwith interst on reversal of input credit availed by the appellants on inputs, working in process and finished goods lost in fire. Thereafter the appellants filed a claim for remission of duty under Rule 21 of Central Excise Rules, 2002 on inputs credit availed by them or inputs in working process and finished goods lost in fire on 18/19.4.2000. The said ....
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....is case, it is admitted fact that the goods have been lost in fire. He further submitted that the observation of the adjudicating authority that the appellants have received duty part involved in the inputs, work in process and finished goods from the insurance company in their insurance claim is not correct as surveyor has categorically held that the claim has been considered without excise duty ....
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...., it was observed that the claim of the excise duty part has been recovered from the insurance company. If the excise duty part has been recovered from the insurance company, the appellants are not entitled to claim for remission of duty. 5. Heard and considered. 6. After hearing both sides and perusal of the records, I find that it is matter of records, while considering the claim by the insura....