https://www.taxtmi.com/caselaws?id=50112 Remission of central excise duty was found admissible where goods were destroyed in a fire accident duly reported to the excise authorities and supported by the record. The demand based on alleged clandestine removal failed because the show cause notice and adjudication order did not establish evidence of unauthorised clearance, and the insurance survey report and partial settlement did not prove removal without payment of duty. Once the foundation for the duty demand collapsed, the connected penalty also could not survive. The order was set aside with consequential relief to the assessee. en-us Thu, 14 Dec 2000 00:00:00 +0530 Thu, 19 Aug 2010 17:39:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50112 Remission of central excise duty was found admissible where goods were destroyed in a fire accident duly reported to the excise authorities and supported by the record. The demand based on alleged clandestine removal failed because the show cause notice and adjudication order did not establish evidence of unauthorised clearance, and the insurance survey report and partial settlement did not prove removal without payment of duty. Once the foundation for the duty demand collapsed, the connected penalty also could not survive. The order was set aside with consequential relief to the assessee. Case-Laws Central Excise Thu, 14 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50112