https://www.taxtmi.com/caselaws?id=107975 Remission of duty on destroyed excisable goods was sustained where the cigarettes were admittedly damaged, destroyed under Central Excise supervision, and no negligence by the assessee was shown. The exact cause of contamination or damage was treated as immaterial because the Revenue produced no material to establish fault, and the earlier remission order had not been challenged. On that basis, duty remission was rightly allowed and the Revenue's challenge failed. en-us Tue, 16 Sep 2003 00:00:00 +0530 Wed, 28 Mar 2012 11:50:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107975 Remission of duty on destroyed excisable goods was sustained where the cigarettes were admittedly damaged, destroyed under Central Excise supervision, and no negligence by the assessee was shown. The exact cause of contamination or damage was treated as immaterial because the Revenue produced no material to establish fault, and the earlier remission order had not been challenged. On that basis, duty remission was rightly allowed and the Revenue's challenge failed. Case-Laws Central Excise Tue, 16 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107975