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    <title>2012 (6) TMI 463 - CESTAT, KOLKATA</title>
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    <description>Duty demand linked to destruction of goods by fire was treated as premature where the remission application remained undecided. The tribunal noted that the liability to demand duty, and the consequential penalty, depended on the outcome of the remission request, so no final determination could be made until that application was disposed of. The matter was therefore remanded to the lower adjudicating authority for fresh consideration after deciding the remission application, with directions for expeditious disposal of both stages.</description>
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      <title>2012 (6) TMI 463 - CESTAT, KOLKATA</title>
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      <description>Duty demand linked to destruction of goods by fire was treated as premature where the remission application remained undecided. The tribunal noted that the liability to demand duty, and the consequential penalty, depended on the outcome of the remission request, so no final determination could be made until that application was disposed of. The matter was therefore remanded to the lower adjudicating authority for fresh consideration after deciding the remission application, with directions for expeditious disposal of both stages.</description>
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