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CX - Rule 21 of CER, 2002 - Insurance payment is no proof of accidental occurrence which is a necessary statutory pre-requisite for grant of remission: CESTAT

By TIOL News Service

MUMBAI, MAR 07, 2018: THE Appellant claimed remission of central excise duty on goods that, while lying in stock, were destroyed by fire on 27th February 2012.

The remission was denied on the ground that the guidelines contained in Supplementary Instructions of 2005 in the Central Excise Manual issued by the CBE & C, 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.

Incidentally, the intimation was filed along with claim for remission made on 25th February 2013. In the impugned order dated 5th April 2017, the CCE, Thane-II has also 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.

The appellant is before the CESTAT.

The Bench noticed that the Commissioner had rendered a clear finding of adequate care not having been taken by the appellant and nothing had been brought on record by the assessee to convince that the finding in the impugned order is erroneous.

The Tribunal also added -

++ It is also 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 which are triggered only upon intimation to the jurisdictional 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.

Holding that there was no reason to interfere with the impugned order, the appeal was dismissed.

(See 2018-TIOL-729-CESTAT-MUM)


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