https://www.taxtmi.com/caselaws?id=85249 Duty remission for alleged flood-related loss of cement clinker requires contemporaneous evidence that the goods were lost or destroyed by natural causes or unavoidable accident, together with timely disclosure to excise authorities. On the facts discussed, the absence of production or loss records, no intimation to the department, and only a balance sheet reference were treated as insufficient to prove the loss, so the remission claim failed and the duty demand was sustained. The commentary also states that non-maintenance of records and nondisclosure supported a finding of suppression, justifying use of the extended limitation period; the penalty was reduced, but the demand was otherwise upheld. en-us Wed, 13 Apr 1994 00:00:00 +0530 Wed, 03 Aug 2011 16:50:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85249 Duty remission for alleged flood-related loss of cement clinker requires contemporaneous evidence that the goods were lost or destroyed by natural causes or unavoidable accident, together with timely disclosure to excise authorities. On the facts discussed, the absence of production or loss records, no intimation to the department, and only a balance sheet reference were treated as insufficient to prove the loss, so the remission claim failed and the duty demand was sustained. The commentary also states that non-maintenance of records and nondisclosure supported a finding of suppression, justifying use of the extended limitation period; the penalty was reduced, but the demand was otherwise upheld. Case-Laws Central Excise Wed, 13 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85249