https://www.taxtmi.com/caselaws?id=451011 CESTAT Allahabad dismissed the appellant's claim for remission of central excise duty under Rule 21 of Central Excise Rules, 2002 following a factory fire. The tribunal held that Rule 21 applies only to finished goods destroyed prior to clearance, not loss of production capacity. Since the appellant operated under the Compounded Levy Scheme, the five-day closure was insufficient for abatement under Section 3A(3), which requires fifteen days minimum closure. The tribunal rejected unjust enrichment arguments, citing the SC decision in Mafatlal Industries that overruled earlier precedents. The appeal was dismissed without merit. en-us Tue, 05 Mar 2024 00:00:00 +0530 Mon, 18 Mar 2024 19:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451011 CESTAT Allahabad dismissed the appellant's claim for remission of central excise duty under Rule 21 of Central Excise Rules, 2002 following a factory fire. The tribunal held that Rule 21 applies only to finished goods destroyed prior to clearance, not loss of production capacity. Since the appellant operated under the Compounded Levy Scheme, the five-day closure was insufficient for abatement under Section 3A(3), which requires fifteen days minimum closure. The tribunal rejected unjust enrichment arguments, citing the SC decision in Mafatlal Industries that overruled earlier precedents. The appeal was dismissed without merit. Case-Laws Central Excise Tue, 05 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451011