https://www.taxtmi.com/caselaws?id=153570 Remission of duty is required before a duty demand on finished goods allegedly destroyed by rain or floods while stored in the factory can be dropped. Without a remission order from the jurisdictional Commissioner, the original authority lacks power to waive duty on manufactured goods found unaccounted for, so restoration of the demand follows. The obligation to account for goods in an approved storage place is continuing under Rule 223A of the Central Excise Rules, 1944. As Rule 223A prescribes no limitation period, the limitation provisions of Section 11A of the Central Excise Act, 1944 do not apply; the demand is therefore not time-barred. Remission may still be sought from the jurisdictional Commissioner. en-us Tue, 23 Feb 2010 00:00:00 +0530 Wed, 24 Jul 2013 18:48:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153570 Remission of duty is required before a duty demand on finished goods allegedly destroyed by rain or floods while stored in the factory can be dropped. Without a remission order from the jurisdictional Commissioner, the original authority lacks power to waive duty on manufactured goods found unaccounted for, so restoration of the demand follows. The obligation to account for goods in an approved storage place is continuing under Rule 223A of the Central Excise Rules, 1944. As Rule 223A prescribes no limitation period, the limitation provisions of Section 11A of the Central Excise Act, 1944 do not apply; the demand is therefore not time-barred. Remission may still be sought from the jurisdictional Commissioner. Case-Laws Central Excise Tue, 23 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153570