2018 (1) TMI 1164

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....ant submitted an application in prescribed form on the ground of remission of excise duty along with a copy of F.I.R. dt. 02.05.2012, a copy of insurance claim and a copy of bills for fire tenders. The appellant had subsequently sent a copy of surveyor report on 22.04.2012 to the Department. In the claim made before the Commissioner, which has been received on 17.04.2013, the appellant had declared that they had not claimed the benefit of central excise duty from the insurance company. After a period of three years, the claim of remission was finally decided and rejected by the Commissioner on the following grounds: (a) The fire incident occurred on 01.05.2012 whereas party has intimated to Range office on 07.05.2012 after completi....

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....rts vs. CCE, Delhi-II - 2016 (337) ELT 146 (Tri. Del.) in support of his contention. On the second ground for rejection of the remission claim, he submits that such a requirement had not been prescribed in the statute or circular or guidelines. In this regard, he relied on J.J. Foams Pvt. Ltd. CCE, Ghaziabad, 2015 (327) ELT 349 (Tri.-Delhi) On third ground, he submits that without getting the claim for remission approved by the Commissioner, the Cenvat credit cannot be reversed as has been held by the Tribunal in Rini Life Science Pvt Ltd vs. CCE, Indore - 2016 (339) ELT 598 (Tri. Del.). He further submitted that required declaration had been given by them in their application at S. N. 9. Ld. Advocate also produced a copy of chartered accou....