Submission of documents with the remission application in respect of duty on goods lost or destroyed by natural causes or by unavoidable accident — reg. - Central Excise - 01/2014-CX

OFFICE OF THE COMMISSIONER CUSTOMS, CENTRAL EXCISE SERVICE TAX MANIK BAGH PALACE, POST BAG NO.10, INDORE - 452 001 (M.P.) Phone No +91731-2762222,2360590, Fax No.+91731-2470898,2471474,2363667 2446358, 2446274,2479874 Email-ccex indoreRrediffmail.com F. No. l(Gen)30-130/2013-14/CX/T/ Indore, dated 05.03.2014 TRADE NOTICE No. 01/2014-CX Dated 05.03.2014 Subject:- Submission of documents with the remission application in respect of duty on goods lost or destroyed by natural causes or by unavoidable accident - reg. Attention of the field formations and Trade / Industries is invited to the submission of following documents before the competent authority, in respect of applications regarding remission of duty on goods lost or destroyed by natural causes or by unavoidable accident like fire etc. under Rule 21 of Central Excise Rules, 2002 , to avoid delay in settlement of claim :- i. Copy of statement recorded by the police authorities/Panchnama drawn by the police within 24 hrs of the accident. ii. Copy of the intimation of the accident filed within 24 hrs with Range office. iii. Details of precautions taken by the owner to safeguard goods. iv. Worksheet giving details of particular's of loss/damage, quantity of goods, variety, Tariff Clause, Value and duty involved. v. Particulars of goods saved or salvaged and the details of their disposal. vi. If goods were insured against accidental damage etc. then copy of the relevant surveyor report giving details of Cenvat credit on inputs which were used in the manufacture of finished lost/damaged in the accident Central Excise Duty on the finished goods whether considered or otherwise. Also copy of the insurance claim filed with the insurance company the proof of claim amount received from the insurance company. vii. Proof of reversal of Cenvat credit involved on inputs used in the manufacture of finished goods destroyed in fire or any other accident (along with application interest, if any) as required under Rule 5C of Cenvat Credit Rules, 2004. viii. Declaration that the duty amount sought to be remitted has not been claimed from the insurance company. 2. The assessee should ensure that remission application is filed within a reasonable time with all the above mentioned details/documents failing which the remission application is liable to be rejected. All the Trade Association and Chambers of Commerce Industries and members of Regional Advisory Committee CCO Bhopal of Indore Commissionerate jurisdiction are requested to bring the contents of the Trade Notice to the knowledge of their constituent members and other concerned persons immediately. (DR. R.K. VERMA) ADDITIONAL COMMISSIONER(T)