2008 (11) TMI 137

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....he Appellant. Shri R.S. Sarova, JDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - This is a case of loss of goods in a fire which occurred on 2-3-2005 whereby finished goods and capital goods were destroyed. The appellants have applied for remission of duty of Rs. 30,44,964.64 and Education Cess of Rs. 60,899.29 on the finished goods and Rs. 67,347/- on capital goods destro....

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....e fairly admitted that the survey report was not produced to the Commissioner at that time and submitted copy of the same. She also submitted that they had submitted a panchnama drawn by Superintendent, Central Excise, details of panchnama, certificates of Fire Station Officers. She submits that the Commissioner has relied upon only technical omissions since the appellants have established that th....

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....provided by the appellants. We are not very sure whether such reports are made available to the appellants by the Police and no specific arguments have been advanced on this ground. In any case, the report from the Insurance Company is available and normally insurers would not reimburse the claim unless it is established that there was no mala fide on the part of the appellants. This could have be....

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....im Industries [2007 (208) E.L.T. 336 (Tri. LB)} and also in view of the fact that the law itself has been amended recently and that too much later than the incident that is before us, the validity of the Board's circular cited by the Commissioner has to be reconsidered. In view of the above discussion, we feel that the Commissioner has to re-examine the matter in the light of the decision of the L....