https://www.taxtmi.com/caselaws?id=203090 Excise duty, interest and penalty could not be sustained on goods destroyed in fire where the demand rested entirely on denial of remission of duty. The record showed that remission for the fire-destroyed goods had already been allowed by the Tribunal and had attained finality. Once remission stood granted, the foundation for alleging contravention of excise provisions and recovering duty-related dues on those goods ceased to exist. The impugned demand was therefore unsustainable and was set aside in favour of the assessee, with consequential relief. en-us Wed, 09 Mar 2011 00:00:00 +0530 Thu, 05 May 2011 09:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203090 Excise duty, interest and penalty could not be sustained on goods destroyed in fire where the demand rested entirely on denial of remission of duty. The record showed that remission for the fire-destroyed goods had already been allowed by the Tribunal and had attained finality. Once remission stood granted, the foundation for alleging contravention of excise provisions and recovering duty-related dues on those goods ceased to exist. The impugned demand was therefore unsustainable and was set aside in favour of the assessee, with consequential relief. Case-Laws Central Excise Wed, 09 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203090