https://www.taxtmi.com/caselaws?id=257185 The court set aside the Commissioner's decision and granted relief to the appellant, ruling in favor of remission of duty for destroyed goods at both the appellant's and job worker's factories. The judge emphasized that reasonable steps were taken to prevent the fire incident and clarified that duty liability did not extend to semi-finished goods at the job worker's factory. The appellant's voluntary reversal of Cenvat credit on destroyed inputs and payment of duty on confiscated goods were upheld, while the remission application for destroyed goods was approved. en-us Fri, 19 Sep 2014 00:00:00 +0530 Mon, 08 Feb 2016 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257185 The court set aside the Commissioner's decision and granted relief to the appellant, ruling in favor of remission of duty for destroyed goods at both the appellant's and job worker's factories. The judge emphasized that reasonable steps were taken to prevent the fire incident and clarified that duty liability did not extend to semi-finished goods at the job worker's factory. The appellant's voluntary reversal of Cenvat credit on destroyed inputs and payment of duty on confiscated goods were upheld, while the remission application for destroyed goods was approved. Case-Laws Central Excise Fri, 19 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257185