https://www.taxtmi.com/caselaws?id=349240 The Tribunal set aside the Commissioner's denial of remission of duty on lost goods due to a fire incident, citing lack of specific time limit for filing the claim and insufficient evidence of negligence causing the fire. The case was remanded to the original adjudicating authority to reconsider in light of the final insurance report, evaluate the claim under Section 23 of the Customs Act, and determine the applicability of Rule 21 of the Central Excise Rules to the semi-finished goods. The appeal was allowed for a fresh decision by the authority. en-us Fri, 01 Sep 2017 00:00:00 +0530 Tue, 10 Oct 2017 07:56:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349240 The Tribunal set aside the Commissioner's denial of remission of duty on lost goods due to a fire incident, citing lack of specific time limit for filing the claim and insufficient evidence of negligence causing the fire. The case was remanded to the original adjudicating authority to reconsider in light of the final insurance report, evaluate the claim under Section 23 of the Customs Act, and determine the applicability of Rule 21 of the Central Excise Rules to the semi-finished goods. The appeal was allowed for a fresh decision by the authority. Case-Laws Central Excise Fri, 01 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349240