2014 (2) TMI 821

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.... appeal against the impugned order wherein their claim for remission of duty under Rule 21 for Central Excise Rules, 2002, has been denied by the learned Commissioner. 2. The facts of the case are that on 04.01.2003, there was a fire accident in the factory of the appellant. Due to the fire, the finished goods lying in the factory were destroyed. The appellant filed a claim for remission of dut....

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.... Hon'ble High Court of Gujarat in the case of CCE Ahmedabad vs. Intas Pharmaceuticals Ltd. - 2013 (289) ELT 256 (Guj.). 4. On the other hand, the learned A.R. opposes the contentions of the learned Counsel and submits that as the appellant has got the benefit of credit on the inputs therefore, they are required to reverse credit on the inputs or the remission of duty is to be denied. 5. Hear....