https://www.taxtmi.com/caselaws?id=295327 The Tribunal allowed the appeal by accepting the claim for remission of central excise duty amounting to Rs. 5,52,989, emphasizing the importance of evidence, procedural compliance, and the satisfaction of the competent authority in determining duty liability and remission claims under the Central Excise Rules. The rejection of the application without following up with a demand under Section 11A of the Central Excise Act was deemed unjustified, and the denial based on unavailable records long after the incident was questioned, ultimately leading to the acceptance of the remission claim. en-us Fri, 11 Jan 2019 00:00:00 +0530 Sat, 29 May 2021 08:28:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295327 The Tribunal allowed the appeal by accepting the claim for remission of central excise duty amounting to Rs. 5,52,989, emphasizing the importance of evidence, procedural compliance, and the satisfaction of the competent authority in determining duty liability and remission claims under the Central Excise Rules. The rejection of the application without following up with a demand under Section 11A of the Central Excise Act was deemed unjustified, and the denial based on unavailable records long after the incident was questioned, ultimately leading to the acceptance of the remission claim. Case-Laws Central Excise Fri, 11 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295327