https://www.taxtmi.com/caselaws?id=362306 The appeal was filed against the rejection of a remission application for duty on finished goods destroyed in a fire accident due to a delay in filing intimation. The appellant argued that despite the delay, evidence existed to prove the fire accident and resulting damages. The Member (Judicial) found the Commissioner's reasoning flawed, emphasizing the availability of evidence to ascertain damages. The judgment stressed the importance of evidence and rejected delay as a fatal flaw, remanding the matter for a comprehensive review based on available evidence. The decision supports fair assessment in remission applications, emphasizing justice and evidentiary support. en-us Tue, 27 Mar 2018 00:00:00 +0530 Sat, 23 Jun 2018 08:31:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362306 The appeal was filed against the rejection of a remission application for duty on finished goods destroyed in a fire accident due to a delay in filing intimation. The appellant argued that despite the delay, evidence existed to prove the fire accident and resulting damages. The Member (Judicial) found the Commissioner's reasoning flawed, emphasizing the availability of evidence to ascertain damages. The judgment stressed the importance of evidence and rejected delay as a fatal flaw, remanding the matter for a comprehensive review based on available evidence. The decision supports fair assessment in remission applications, emphasizing justice and evidentiary support. Case-Laws Central Excise Tue, 27 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362306