Insurance claim have no bearing on claim for remission of duty

PGP GLASS P LTD.  Vs C.C. E. & S.T.  (CESTAT Ahmedabad) Crucial fact admitted by both the sides in this case is that the goods in question was destroyed due to fire within the licensed premises /factory premises and the appellant had duly informed the Central Excise officers and the loss was duly evaluated. Under the circumstances, there was no question of demanding any duty. The position in law is very clearly stated in Rule 49 of Central Excise Rules, 1944 according to which duty is chargeable only on removal of the goods from factory premises or from an approved place of storage. Fur...