https://www.taxtmi.com/caselaws?id=442287 The Tribunal held that the liability of Excise Duty on destroyed plant and machinery was not applicable as the conditions of Notification No. 52/2003-Cus were fulfilled. Similarly, the liability of Customs Duty on imported goods destroyed in fire was excused under the maxim 'Lex non cogit ad impossibilia'. The Tribunal also ruled that the duty on indigenously procured raw materials destroyed in fire should not be demanded. The rejection of remission of duty under Rule 21 of Central Excise Rules and Section 23 of the Customs Act was deemed legally unsustainable, and the appeals were allowed with consequential reliefs. en-us Fri, 11 Aug 2023 00:00:00 +0530 Mon, 28 Aug 2023 14:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442287 The Tribunal held that the liability of Excise Duty on destroyed plant and machinery was not applicable as the conditions of Notification No. 52/2003-Cus were fulfilled. Similarly, the liability of Customs Duty on imported goods destroyed in fire was excused under the maxim 'Lex non cogit ad impossibilia'. The Tribunal also ruled that the duty on indigenously procured raw materials destroyed in fire should not be demanded. The rejection of remission of duty under Rule 21 of Central Excise Rules and Section 23 of the Customs Act was deemed legally unsustainable, and the appeals were allowed with consequential reliefs. Case-Laws Central Excise Fri, 11 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442287