9911796707
TMI Blog2013 (8) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... e incident of fire – Also, ld. Sr. Counsel appearing on behalf of the applicant made a statement that the duties in respect of Excise and Customs regarding which remission claim are not part of their insurance claim - Application for waiver of the pre-deposit of the dues is allowed and recovery thereof stayed during the pendency of the appeal – Decided in favor of Assessee. - Appeal No.E/10793/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms, declined the remission on the ground that the applicant has not taken enough precaution to prevent the fire incident. 4. The contention of the applicant is that the remission of Excise duty is permissible under Rule 21 of Central Excise Rules, 1944 and Section 23 of Customs Act, 1962. The fire is a natural cause and the applicants are entitled for remission of duty in respect of the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon the findings of the adjudicating authority, specifically in Para 16 of the order. It is also submitted that the inputs which are not put to use, the remission is not admissible. 7. We find that as per provisions of Section 23 of Customs Act, 1962, wherein it is shown to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs that any imported goods have b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he dues. Application for waiver of the pre-deposit of the dues is allowed and recovery thereof stayed during the pendency of the appeal. 9. As noted above, the ld. Sr. Counsel appearing on behalf of the applicant made a statement that the duties in respect of Excise and Customs regarding which remission claim are not part of their insurance claim and hence the applicants are directed to produce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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