https://www.taxtmi.com/caselaws?id=437706 The Tribunal set aside the duty demand against the appellant for destroyed goods, emphasizing that duty liability arises only upon goods' removal. As the goods were destroyed in fire and not cleared from the factory, the duty payment was deemed unnecessary without clearances. The Tribunal found the duty demand lacked merit, highlighting the need for remission at the time of adjudication. Consequently, the order was overturned, and the appeal was allowed. en-us Wed, 15 Mar 2023 00:00:00 +0530 Sat, 13 May 2023 08:02:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437706 The Tribunal set aside the duty demand against the appellant for destroyed goods, emphasizing that duty liability arises only upon goods' removal. As the goods were destroyed in fire and not cleared from the factory, the duty payment was deemed unnecessary without clearances. The Tribunal found the duty demand lacked merit, highlighting the need for remission at the time of adjudication. Consequently, the order was overturned, and the appeal was allowed. Case-Laws Central Excise Wed, 15 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437706