2017 (10) TMI 1632

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....ioner (AR), for the Respondent. ORDER Appellant, M/s. Suyash Laboratories Ltd. claimed remission of duties of central excise duty on goods that, while lying in stock, were destroyed by fire on 27th February, 2012. The said remission was denied on the ground that the guidelines contained in Supplementary Instructions of 2005 in the Central Excise Manual issued by the Central Board of Excise & Cus....

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.... remaining amount pertaining to work-in-progress not being entitled to remission and claims that all the conditions laid down in Rule 21 of Central Excise Rules, 2002 has been fulfilled and the conditions enumerated in the impugned order are not prescribed. Perusal of the said order indicates that the authority to grant remission is the Commissioner of Central Excise who is also required to be sat....