https://www.taxtmi.com/caselaws?id=352011 Remission of duty on finished goods destroyed in a fire is not to be denied where the evidence does not reliably establish clandestine removal or identity between the destroyed goods and goods alleged to have been cleared elsewhere. On the facts stated, the alleged link between drums found at another premises and the remission claim was not proved by independent corroboration, so duty demand on the finished goods was unsustainable. Cenvat credit taken on inputs used in goods destroyed by fire is also not required to be reversed under settled precedent. The impugned order was therefore set aside and relief followed in favour of the assessees. en-us Fri, 17 Nov 2017 00:00:00 +0530 Wed, 20 Dec 2017 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352011 Remission of duty on finished goods destroyed in a fire is not to be denied where the evidence does not reliably establish clandestine removal or identity between the destroyed goods and goods alleged to have been cleared elsewhere. On the facts stated, the alleged link between drums found at another premises and the remission claim was not proved by independent corroboration, so duty demand on the finished goods was unsustainable. Cenvat credit taken on inputs used in goods destroyed by fire is also not required to be reversed under settled precedent. The impugned order was therefore set aside and relief followed in favour of the assessees. Case-Laws Central Excise Fri, 17 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352011