https://www.taxtmi.com/caselaws?id=124194 Finished excisable goods destroyed in a factory fire before removal were not liable to central excise duty, because duty in these circumstances is attracted on removal and not merely on manufacture. The Tribunal treated the absence of a formal remission application as a procedural lapse that did not, by itself, sustain a duty demand on admittedly destroyed goods. The demand was therefore held unsustainable and relief was granted to the assessee. en-us Fri, 30 Mar 2007 00:00:00 +0530 Wed, 26 Sep 2012 16:09:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124194 Finished excisable goods destroyed in a factory fire before removal were not liable to central excise duty, because duty in these circumstances is attracted on removal and not merely on manufacture. The Tribunal treated the absence of a formal remission application as a procedural lapse that did not, by itself, sustain a duty demand on admittedly destroyed goods. The demand was therefore held unsustainable and relief was granted to the assessee. Case-Laws Central Excise Fri, 30 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124194