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    <title>2018 (5) TMI 285 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal found in favor of the appellant in the appeal against the order-in-original for duty recovery on goods destroyed in a fire incident. The duty demand on semi-finished goods and capital goods destroyed in the fire was not sustained, following precedents from Urmi Chemicals and Biopac India Corporation Ltd. The Tribunal noted that duty liability on inputs and finished goods was not disputed, and as a major portion of the liability was paid within the specified time, no penalty was imposed on the appellant.</description>
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