https://www.taxtmi.com/caselaws?id=216728 The High Court upheld the Tribunal's decision that goods destroyed by fire accident at an Export Oriented Unit were not subject to duty recovery under Rule 6 of Central Excise Rules. The Court ruled that the Explanation to Rule 6 did not apply in this scenario, as the destroyed goods were not used for their intended purpose. The revenue's appeal was dismissed, affirming that duty recovery was not warranted for goods destroyed by unavoidable accidents/natural causes. en-us Thu, 09 Jun 2011 00:00:00 +0530 Thu, 20 Sep 2012 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216728 The High Court upheld the Tribunal's decision that goods destroyed by fire accident at an Export Oriented Unit were not subject to duty recovery under Rule 6 of Central Excise Rules. The Court ruled that the Explanation to Rule 6 did not apply in this scenario, as the destroyed goods were not used for their intended purpose. The revenue's appeal was dismissed, affirming that duty recovery was not warranted for goods destroyed by unavoidable accidents/natural causes. Case-Laws Customs Thu, 09 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216728