https://www.taxtmi.com/caselaws?id=76649 The case involved a dispute over duty demand and penalty imposition following goods damage in a fire at the assessee's factory. The Commissioner (Appeals) initially set aside the duty demand and penalty but directed the assessee to repay input credit on destroyed goods. The Member (J) upheld the original authority's decision, emphasizing the absence of an application for duty remission under Rule 21 of the Central Excise Rules, 2002. Consequently, the Commissioner (Appeals) order was set aside, restoring the original authority's decision and cancelling the penalty imposed on the assessee. en-us Mon, 08 Jun 2009 00:00:00 +0530 Mon, 12 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76649 The case involved a dispute over duty demand and penalty imposition following goods damage in a fire at the assessee's factory. The Commissioner (Appeals) initially set aside the duty demand and penalty but directed the assessee to repay input credit on destroyed goods. The Member (J) upheld the original authority's decision, emphasizing the absence of an application for duty remission under Rule 21 of the Central Excise Rules, 2002. Consequently, the Commissioner (Appeals) order was set aside, restoring the original authority's decision and cancelling the penalty imposed on the assessee. Case-Laws Central Excise Mon, 08 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76649