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TMI Blog2017 (11) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... arious reasons. In these circumstances, no option but to rely on the estimate given by the insurance company. The appellants would be entitled to the remission of the quantum estimated by the insurance company and for the balance they would be required to pay the duty - appeal allowed by way of remand. - E/3094/06 - A/89766-89767/17/EB - Dated:- 28-9-2017 - Shri Ramesh Nair, Member (Judicial) A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espatched for verification. The team was informed that all the goods damaged in the flood have been crushed with road roller and broken it to make unfit for use. It was not possible to segregate item-wise and assess the damage. A team was again sent on 18.08.2005 and the said team also came to the conclusion that it was not possible to assess the damage. Consequently, the Commissioner rejected the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e argued that the damaged goods could not be produced for verification and had to be destroyed as it was hindering the work of the factory. Ld. Counsel relied on the decision of the Tribunal in Voltamp Transformers Ltd. - 2010 (262) ELT 909. He also admitted that the claim of insurance must have been finalised by now. However, the same was not produced. 3. Ld. AR relies on the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... produced by the appellant to demand the duty on the same. Thus it is apparent that on the revenue is accepting the quantum for the purpose of remission. In any case the fact regarding quantum of goods destroyed remains disputed. In this regard it is apparent that the insurance report would be an estimate of an independent authority and would give the correct assessment of the goods losses in this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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