https://www.taxtmi.com/caselaws?id=170230 The Government upheld the decision of the Commissioner (Appeals) to set aside the duty demand on finished goods due to floods damage. The requirement of a remission application under Rule 21 of Central Excise Rules, 2002 was deemed appropriate, and the previous judgments supported the view that duty should only be confirmed upon goods removal from the factory. The revision application contesting the direction to file a remission application was rejected, emphasizing the consideration of genuine loss due to natural causes for remission of duty. en-us Mon, 23 Sep 2013 00:00:00 +0530 Tue, 19 May 2015 11:00:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170230 The Government upheld the decision of the Commissioner (Appeals) to set aside the duty demand on finished goods due to floods damage. The requirement of a remission application under Rule 21 of Central Excise Rules, 2002 was deemed appropriate, and the previous judgments supported the view that duty should only be confirmed upon goods removal from the factory. The revision application contesting the direction to file a remission application was rejected, emphasizing the consideration of genuine loss due to natural causes for remission of duty. Case-Laws Central Excise Mon, 23 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170230