https://www.taxtmi.com/caselaws?id=248120 The appellant is not liable to pay duty on the semi-finished goods destroyed in a fire accident. The rejection of the remission application does not affect the appellant as duty liability does not exist for goods in process. The appeal is disposed of based on the appellant's non-liability to pay duty on the destroyed semi-finished goods, clarifying the application of Rule 21 of the Central Excise Rules in such cases. en-us Fri, 04 Apr 2014 00:00:00 +0530 Tue, 25 Nov 2014 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248120 The appellant is not liable to pay duty on the semi-finished goods destroyed in a fire accident. The rejection of the remission application does not affect the appellant as duty liability does not exist for goods in process. The appeal is disposed of based on the appellant's non-liability to pay duty on the destroyed semi-finished goods, clarifying the application of Rule 21 of the Central Excise Rules in such cases. Case-Laws Central Excise Fri, 04 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248120