2023 (2) TMI 5

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....) AND MR. RAJU, MEMBER (TECHNICAL) Shri S. J Vyas, Advocate appeared for the Appellant Shri Dinesh Prithiani, Assistant Commissioner (AR) for the Respondent ORDER The Appeal No. E/11580/2016-DB is directed against Order-In-Original dated 15.06.2016 whereby the Commissioner (Appeals) rejected the claim of remission of duty amount of Rs 1,14,53,671/-. The Adjudicating Authority rejected the c....

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....e claim is a duty on the raw material/ inputs used in the manufacture of final product which was destroyed in the fire and no excise duty is payable on the finished good for which the remission was claimed. Therefore, the entire basis of the Commissioner for rejecting the remission claim is incorrect. The appellant is rightly eligible for remission of duty. Consequently, in the second appeal the d....

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.... He has submitted a letter along with the chart given by the Insurance Suveyor wherein the bifurcation of the claim was clearly mentioned which shows that only duty of raw material was included as part of cost of the raw material for which the insurance claim was made and there is no claim as regard the excise duty on the finished goods. 3. Shri Dinesh Prithiani, Learned Assistant Commissioner a....

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....ntire credit on the inputs contained in finished goods, work in progress and input as such, the same being the stock of the raw material and the appellant have correctly made the claim. Since the detailed chart showing the bifurcation was not before the adjudicating authority, in the interest of justice it is appropriate that the adjudicating authority should reconsider the matter. The other appea....