https://www.taxtmi.com/caselaws?id=246393 Rule 21 of the Central Excise Rules, 2002 allows remission of duty where excisable goods are destroyed or rendered unfit for consumption. In the case of perishable goods damaged in a fire, the substantive entitlement to remission could not be denied merely because every procedure in departmental instructions was not followed, where the fire, timely intimation, departmental visit, segregation and destruction of the goods, and a destruction certificate were all established. The strict manual procedure could not be applied mechanically to defeat proved destruction. Accordingly, remission was admissible and the consequential duty demand could not survive. en-us Wed, 22 Feb 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:13:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246393 Rule 21 of the Central Excise Rules, 2002 allows remission of duty where excisable goods are destroyed or rendered unfit for consumption. In the case of perishable goods damaged in a fire, the substantive entitlement to remission could not be denied merely because every procedure in departmental instructions was not followed, where the fire, timely intimation, departmental visit, segregation and destruction of the goods, and a destruction certificate were all established. The strict manual procedure could not be applied mechanically to defeat proved destruction. Accordingly, remission was admissible and the consequential duty demand could not survive. Case-Laws Central Excise Wed, 22 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246393