https://www.taxtmi.com/caselaws?id=114607 A duty demand under the Central Excise framework cannot be issued before the remission application arising from a factory fire is finally decided. Liability to pay duty arises only after the remission request is considered and rejected; until then, the notice of demand is premature because it assumes remission is unavailable. The timing of demand follows Rule 49(1) of the Central Excise Rules, 1944, read with Rule 9A(5) and Section 11A(3)(ii)(c) of the Central Excise Act, 1944. The operative effect is that assessment and recovery action must await final rejection of remission. en-us Mon, 23 Aug 2004 00:00:00 +0530 Fri, 18 May 2012 13:20:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114607 A duty demand under the Central Excise framework cannot be issued before the remission application arising from a factory fire is finally decided. Liability to pay duty arises only after the remission request is considered and rejected; until then, the notice of demand is premature because it assumes remission is unavailable. The timing of demand follows Rule 49(1) of the Central Excise Rules, 1944, read with Rule 9A(5) and Section 11A(3)(ii)(c) of the Central Excise Act, 1944. The operative effect is that assessment and recovery action must await final rejection of remission. Case-Laws Central Excise Mon, 23 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114607