https://www.taxtmi.com/caselaws?id=253892 The Tribunal ruled in favor of the appellants, holding that no duty liability arose for destroyed semi-finished goods sent to a job worker for processing. The Tribunal determined that as the goods were not cleared by the appellants, no duty liability existed, and no remission application was required. Additionally, the demand for duty was deemed time-barred as the appellants promptly informed the authorities of the goods' destruction, rendering the demand unjustified. The Commissioner (Appeals)'s decision was set aside in favor of the appellants. en-us Fri, 11 Jul 2014 00:00:00 +0530 Sun, 07 Dec 2014 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253892 The Tribunal ruled in favor of the appellants, holding that no duty liability arose for destroyed semi-finished goods sent to a job worker for processing. The Tribunal determined that as the goods were not cleared by the appellants, no duty liability existed, and no remission application was required. Additionally, the demand for duty was deemed time-barred as the appellants promptly informed the authorities of the goods' destruction, rendering the demand unjustified. The Commissioner (Appeals)'s decision was set aside in favor of the appellants. Case-Laws Central Excise Fri, 11 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253892