https://www.taxtmi.com/caselaws?id=248881 The Tribunal ruled in favor of the appellant, a manufacturer of excisable goods, in an appeal against duty demand on semi-finished goods destroyed in floods. Despite authorities demanding duty payment, the Tribunal held that duty on the lost semi-finished goods is not payable as they cannot be cleared from the factory. Citing precedents and emphasizing that duty on excisable goods is payable only at the time of clearance, the Tribunal allowed the appeal, setting aside the impugned order and granting consequential relief to the appellant. en-us Fri, 19 Apr 2013 00:00:00 +0530 Fri, 27 Jun 2014 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248881 The Tribunal ruled in favor of the appellant, a manufacturer of excisable goods, in an appeal against duty demand on semi-finished goods destroyed in floods. Despite authorities demanding duty payment, the Tribunal held that duty on the lost semi-finished goods is not payable as they cannot be cleared from the factory. Citing precedents and emphasizing that duty on excisable goods is payable only at the time of clearance, the Tribunal allowed the appeal, setting aside the impugned order and granting consequential relief to the appellant. Case-Laws Central Excise Fri, 19 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248881