https://www.taxtmi.com/caselaws?id=45637 Excise duty cannot be demanded on tobacco destroyed by fire or rendered unfit for consumption in the warehouse where the goods fall within the remission and destruction provisions, and the remission power must be exercised judicially on proper inquiry rather than arbitrarily. The text also states that a writ petition under Article 226 is not barred merely because a statutory appeal exists when that remedy is conditioned on prior deposit of the demanded amount and is therefore onerous, especially where the demand is said to infringe fundamental rights. On that basis, the impugned excise demand was quashed and relief granted. en-us Tue, 18 Jan 1966 00:00:00 +0530 Tue, 13 Jul 2010 10:04:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45637 Excise duty cannot be demanded on tobacco destroyed by fire or rendered unfit for consumption in the warehouse where the goods fall within the remission and destruction provisions, and the remission power must be exercised judicially on proper inquiry rather than arbitrarily. The text also states that a writ petition under Article 226 is not barred merely because a statutory appeal exists when that remedy is conditioned on prior deposit of the demanded amount and is therefore onerous, especially where the demand is said to infringe fundamental rights. On that basis, the impugned excise demand was quashed and relief granted. Case-Laws Central Excise Tue, 18 Jan 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45637