2018 (2) TMI 889

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....ORDER M/s Apex Home Appliances is in appeal against order-in-original no.02/KCG/MUM-III/2014-15 dated 24^th October 2014 of Commissioner of Central Excise, Mumbai - III pertaining to the rejection of application for remission of duty under rule 21 of Central Excise Rules, 2002. The application was made vide letter dated 9th February 2012 seeking remission of Rs. 6,83,269 being the duty liabilit....

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....r indication of the exclusion of the excise duty from the settlement that was to be obtained from the insurer and once again rejected the claim for remission. Hence this appeal. 3. Learned Counsel for appellant contended that the Hon'ble High Court of Punjab & Haryana in Barodia Plastics Pvt Ltd v. Commissioner of Central Excise [2015 (315) ELT 357 (P&H)] had set aside the order of the Tribunal....

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....t provide insurance against payment of taxes much less payment of Excise duty. The finding recorded by the Tribunal that the appellant has not proved that the insurance claim does not include Excise duty, is not considered opinion perverse and, therefore, could not form the basis for dismissing the appeal.' it was pointed out that the competent authority had, without support of law, rejecte....