https://www.taxtmi.com/caselaws?id=115183 Excise duty on goods destroyed in an accidental fire before removal from the factory could not be determined until the pending remission request was decided. On the combined reading of Rules 9 and 49 of the Central Excise Rules, the obligation to pay duty arises on removal of excisable goods, and an adjudicating authority must first consider remission where destruction occurred before removal. The order was set aside and the matter remanded for consideration of remission first, followed by determination of duty, if any. en-us Fri, 28 Jan 2005 00:00:00 +0530 Thu, 24 May 2012 15:01:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115183 Excise duty on goods destroyed in an accidental fire before removal from the factory could not be determined until the pending remission request was decided. On the combined reading of Rules 9 and 49 of the Central Excise Rules, the obligation to pay duty arises on removal of excisable goods, and an adjudicating authority must first consider remission where destruction occurred before removal. The order was set aside and the matter remanded for consideration of remission first, followed by determination of duty, if any. Case-Laws Central Excise Fri, 28 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115183