https://www.taxtmi.com/caselaws?id=31335 Remission of duty was admissible where excisable goods were damaged in a riot and became unfit for marketing, as the applicable rules covered goods unfit for consumption or marketing and also provided relief for loss or destruction by unavoidable accident. On the record, including the jurisdictional report and the adjudicating authority's own findings, the goods were shown to be damaged and unfit for sale, and denial of remission was unsustainable. As the duty demand lacked foundation, the penalty for alleged procedural contravention under the excise rules also could not be sustained. en-us Fri, 18 Jul 2008 00:00:00 +0530 Mon, 27 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31335 Remission of duty was admissible where excisable goods were damaged in a riot and became unfit for marketing, as the applicable rules covered goods unfit for consumption or marketing and also provided relief for loss or destruction by unavoidable accident. On the record, including the jurisdictional report and the adjudicating authority's own findings, the goods were shown to be damaged and unfit for sale, and denial of remission was unsustainable. As the duty demand lacked foundation, the penalty for alleged procedural contravention under the excise rules also could not be sustained. Case-Laws Central Excise Fri, 18 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31335