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TMI Blog2008 (3) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... iled to discharge the burden of proving that the incident occurred due to natural or unavoidable causes - rejection of the remission application in the facts and circumstances does not warrant any modification –assessee’s appeal dismissed - E/938/2006 - 471/2008-SM(BR)(PB), - Dated:- 20-3-2008 - Justice S.N. Jha, President [Order per]- This appeal is directed against the order of the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner of Central Excise. 3. A report was called from the jurisdictional Deputy Commissioner of Central Excise who informed that the Range Officer had physically verified the goods salvaged from fire on 1-7-2002 and scrutinized the figures submitted by the appellant, and a comparative chart had been prepared showing the value of the finished goods on which insurance had been claimed and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the party has claimed insurance on the part of Excise Duty also. The insurance company has indemnified the party for Rs. 76,02,247/- as intimated vide letter ref. No. UII :DOXIX:FIRE: 31:5:2004 dated 21-10-2004 which includes claim on finished goods amounting to Rs. 36,22,711/- and raw material to Rs. 40,50,449/-." The Commissioner also found that the incident took place in broad day light at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inding of the Commissioner to the effect that the insurance company had indemnified the loss including loss on account of finished products amounting to Rs. 36,22,711/-, I called upon the Departmental Representative to obtain the relevant papers, and the dictation of order was accordingly postponed. On the adjourned date (11-3-2008) the learned Departmental Representative produced the file of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appears to have failed to discharge the burden of proving that the incident occurred due to natural causes or that it was unavoidable. The rejection of the remission application in the facts and circumstances does not warrant any modification by the Tribunal. 5. In the result, I find no merit in this appeal which is accordingly dismissed. [Pronounced in the open Court on 20-3-2008] - - Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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