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of <h1>Appellate Tribunal rules goods destroyed by fire exempt from duty. Pre-deposit waived.</h1> <h3>FORMA SPORTS PVT. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, VADODARA</h3> The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellant, stating they are not liable for duty as the goods were destroyed by fire. The case ... Stay/Dispensation of pre-deposit - Remission of duty The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellant, stating that they cannot be held liable for duty as the goods were destroyed due to fire. The case was fixed for regular hearing on 15-7-2004 after dispensing with the pre-deposit.
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