https://www.taxtmi.com/caselaws?id=120331 Rule 49 of the Central Excise Rules, 1944 was examined as to whether duty remission could be granted for inputs and finished goods destroyed in a fire. The analysis states that remission is available only within the Commissioner's statutory power and subject to the prescribed conditions, and that it does not extend to inputs already issued for processing. On that reasoning, goods not issued for processing alone were treated as eligible for such relief, and the order dropping the demand was held unsustainable. en-us Mon, 13 Nov 2006 00:00:00 +0530 Wed, 18 Jul 2012 15:04:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120331 Rule 49 of the Central Excise Rules, 1944 was examined as to whether duty remission could be granted for inputs and finished goods destroyed in a fire. The analysis states that remission is available only within the Commissioner's statutory power and subject to the prescribed conditions, and that it does not extend to inputs already issued for processing. On that reasoning, goods not issued for processing alone were treated as eligible for such relief, and the order dropping the demand was held unsustainable. Case-Laws Central Excise Mon, 13 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120331