https://www.taxtmi.com/caselaws?id=48651 Central excise duty cannot be confirmed on goods destroyed in a fire before removal when a remission application under Rule 21 of the Central Excise Rules, 2002 is pending. The record showed the goods were destroyed in the fire and not removed from the factory, bringing the claim within the remission framework for loss by natural causes or unavoidable accident. In those circumstances, confirmation of duty was premature and the demand could not be sustained at that stage. The duty demand on the fire-destroyed goods was therefore set aside in favour of the assessee. en-us Tue, 27 Sep 2005 00:00:00 +0530 Thu, 05 Aug 2010 16:20:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48651 Central excise duty cannot be confirmed on goods destroyed in a fire before removal when a remission application under Rule 21 of the Central Excise Rules, 2002 is pending. The record showed the goods were destroyed in the fire and not removed from the factory, bringing the claim within the remission framework for loss by natural causes or unavoidable accident. In those circumstances, confirmation of duty was premature and the demand could not be sustained at that stage. The duty demand on the fire-destroyed goods was therefore set aside in favour of the assessee. Case-Laws Central Excise Tue, 27 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48651