https://www.taxtmi.com/caselaws?id=30080 The Tribunal granted duty remission to the appellant for damaged goods due to natural causes, overturning the Commissioner's decision to demand duty, interest, and impose a penalty. The Tribunal accepted that the damage was beyond the assessee's control, caused by unprecedented heavy rains in Tamil Nadu. Relying on certification of damage by officials and the absence of negligence by the assessee, the Tribunal allowed the appeal, acknowledging the damage was due to natural events, not the assessee's fault. en-us Wed, 05 Mar 2008 00:00:00 +0530 Wed, 06 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30080 The Tribunal granted duty remission to the appellant for damaged goods due to natural causes, overturning the Commissioner's decision to demand duty, interest, and impose a penalty. The Tribunal accepted that the damage was beyond the assessee's control, caused by unprecedented heavy rains in Tamil Nadu. Relying on certification of damage by officials and the absence of negligence by the assessee, the Tribunal allowed the appeal, acknowledging the damage was due to natural events, not the assessee's fault. Case-Laws Central Excise Wed, 05 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30080