https://www.taxtmi.com/caselaws?id=119680 Imported furnace oil intended for use in the manufacture of fertilizers was held to fall prima facie within the scope of Notification No. 16/2000-Cus., supporting exemption on a broader construction of the entry. The record also indicated that part of the shortage arose from theft in transit, and remission of duty on that quantity ought to have been considered because theft was treated as an accident for remission purposes under the relevant excise rule. These factors together established a prima facie case against the duty demand and penalty, justifying waiver of pre-deposit and stay of recovery. en-us Tue, 16 May 2006 00:00:00 +0530 Thu, 12 Jul 2012 15:08:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119680 Imported furnace oil intended for use in the manufacture of fertilizers was held to fall prima facie within the scope of Notification No. 16/2000-Cus., supporting exemption on a broader construction of the entry. The record also indicated that part of the shortage arose from theft in transit, and remission of duty on that quantity ought to have been considered because theft was treated as an accident for remission purposes under the relevant excise rule. These factors together established a prima facie case against the duty demand and penalty, justifying waiver of pre-deposit and stay of recovery. Case-Laws Central Excise Tue, 16 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119680