https://www.taxtmi.com/caselaws?id=82289 Duty on damaged goods was not sustainable where a fire accident was undisputed and the Department failed to prove suppression, clandestine removal, or facts inconsistent with loss by unavoidable accident. Applying Rule 49(1), the Tribunal noted that duty is ordinarily chargeable on removal, but the first proviso protects goods lost or destroyed by accident during handling or storage. As the record did not establish deliberate non-intimation as a basis to defeat that protection, the benefit of doubt went to the assessee and both duty demand and penalty were set aside. en-us Thu, 31 Dec 1992 00:00:00 +0530 Mon, 04 Jul 2011 11:28:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82289 Duty on damaged goods was not sustainable where a fire accident was undisputed and the Department failed to prove suppression, clandestine removal, or facts inconsistent with loss by unavoidable accident. Applying Rule 49(1), the Tribunal noted that duty is ordinarily chargeable on removal, but the first proviso protects goods lost or destroyed by accident during handling or storage. As the record did not establish deliberate non-intimation as a basis to defeat that protection, the benefit of doubt went to the assessee and both duty demand and penalty were set aside. Case-Laws Central Excise Thu, 31 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82289