https://www.taxtmi.com/caselaws?id=541 Duty foregone on indigenously procured goods destroyed in a fire was treated as recoverable only through the machinery of Section 11A read with Rule 6 of the 2001 Rules, because that rule deems goods not to have been used for the intended purpose even when lost or destroyed by natural causes or unavoidable accidents. The demand, however, could not be sustained because the show cause notice and corrigendum did not invoke Section 11A or Rule 6 and proceeded on a different basis. As the alleged infringement arose from the interaction of the notification and Rule 6, the defective notice was material and the central excise demand failed. en-us Mon, 23 Jan 2006 00:00:00 +0530 Sun, 13 Apr 2008 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=541 Duty foregone on indigenously procured goods destroyed in a fire was treated as recoverable only through the machinery of Section 11A read with Rule 6 of the 2001 Rules, because that rule deems goods not to have been used for the intended purpose even when lost or destroyed by natural causes or unavoidable accidents. The demand, however, could not be sustained because the show cause notice and corrigendum did not invoke Section 11A or Rule 6 and proceeded on a different basis. As the alleged infringement arose from the interaction of the notification and Rule 6, the defective notice was material and the central excise demand failed. Case-Laws Central Excise Mon, 23 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=541