https://www.taxtmi.com/caselaws?id=116367 Finished goods destroyed in fire were found not to qualify for remission on the facts, so the duty demand on those goods was sustained, though no penalty was imposed. By contrast, the demand and penalty relating to damaged inputs were set aside because the duty position had been correctly worked out under the applicable Central Excise Rules and the payment was accepted as proper. The order was therefore modified to maintain duty on the destroyed finished goods while granting relief on the demand and penalty for the damaged inputs. en-us Mon, 20 Jun 2005 00:00:00 +0530 Mon, 11 Jun 2012 17:33:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116367 Finished goods destroyed in fire were found not to qualify for remission on the facts, so the duty demand on those goods was sustained, though no penalty was imposed. By contrast, the demand and penalty relating to damaged inputs were set aside because the duty position had been correctly worked out under the applicable Central Excise Rules and the payment was accepted as proper. The order was therefore modified to maintain duty on the destroyed finished goods while granting relief on the demand and penalty for the damaged inputs. Case-Laws Central Excise Mon, 20 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116367