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TMI Blog2017 (10) TMI 1632X X X X Extracts X X X X X X X X Extracts X X X X ..... ntary Instructions of 2005 in the Central Excise Manual issued by the Central Board of Excise Customs, mandating that a copy of FIR be filed within twenty-four hours of the incident with the officer in charge of the Range, had not been complied with - sufficient reason for denial of the claim for remission, present or not - HELD THAT:- The authority to grant remission is the Commissioner of Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional office which was not done. Insurance payment is no proof of accidental occurrence which is a necessary statutory pre-requisite for grant of remission. Remission is a special privilege that is accorded only in the prescribed circumstance as goods become leviable to duty immediately upon manufacture. There is no reason to interfere with the impugned order - Appeal dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... ed order No. 01/PS/Commr./ Th-II/17, dated 5th April, 2017 Commissioner of Central Excise, Thane-II has rendered a finding that the failure on the part of the assessee to exercise reasonable care and protection is sufficient reason for denial of the claim for remission. 2. Heard Learned Chartered Accountant appearing on behalf of the appellant and Learned Authorised Representative. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so amply clear that the appellant has, without justifiable cause, delayed the filing of intimation. It is not without reason that the guidelines prescribed in Supplementary Instruction 2005 require lodgement of FIR within twenty-four hours of accident. Mere lodgement of FIR immediately after incident and filing claim for insurance claim is no substitute for ascertainment of revenue implication whi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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