https://www.taxtmi.com/caselaws?id=124023 Remission of duty was found admissible for cut-tobacco damaged by flooding and cleared without payment of duty. The record showed heavy rain and flood damage, fungus growth and stock loss, and the assessee had informed the department before removal of the damaged goods. Clearance took place in the presence of the insurance surveyor and with municipal concurrence. In these circumstances, further insistence on exact quantification of loss or separate proof of destruction was held unwarranted, as Rule 21 of the Central Excise Rules, 2002 permits remission where goods are destroyed or rendered unfit by circumstances beyond the assessee's control. en-us Fri, 11 Jul 2008 00:00:00 +0530 Mon, 24 Sep 2012 16:51:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124023 Remission of duty was found admissible for cut-tobacco damaged by flooding and cleared without payment of duty. The record showed heavy rain and flood damage, fungus growth and stock loss, and the assessee had informed the department before removal of the damaged goods. Clearance took place in the presence of the insurance surveyor and with municipal concurrence. In these circumstances, further insistence on exact quantification of loss or separate proof of destruction was held unwarranted, as Rule 21 of the Central Excise Rules, 2002 permits remission where goods are destroyed or rendered unfit by circumstances beyond the assessee's control. Case-Laws Central Excise Fri, 11 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124023