https://www.taxtmi.com/caselaws?id=50109 Fire loss of excisable parts was treated as an unavoidable accident because the record did not establish negligence, intentional fault, or a definite cause attributable to the assessee; on that basis, the duty demand could not be sustained. Conditions in Notification No. 1/95-C.E. were held not to apply to goods procured under Notification No. 57/94, because later notification terms cannot be fastened retrospectively or mechanically onto earlier cleared goods without legal basis. On both issues, the duty demand and penalty were stated to be unsustainable. en-us Wed, 25 Oct 2000 00:00:00 +0530 Thu, 19 Aug 2010 17:35:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50109 Fire loss of excisable parts was treated as an unavoidable accident because the record did not establish negligence, intentional fault, or a definite cause attributable to the assessee; on that basis, the duty demand could not be sustained. Conditions in Notification No. 1/95-C.E. were held not to apply to goods procured under Notification No. 57/94, because later notification terms cannot be fastened retrospectively or mechanically onto earlier cleared goods without legal basis. On both issues, the duty demand and penalty were stated to be unsustainable. Case-Laws Central Excise Wed, 25 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50109