https://www.taxtmi.com/caselaws?id=50623 Duty demand on sugar destroyed in a fire was rejected where the loss was supported by independent materials, including insurer records and survey reports, and the allegation of clandestine removal was not substantiated; remission under the Central Excise Rules, 1944 could not be denied on unsupported assumptions. For damaged sugar taken up for reprocessing, loss in refining had to be examined under the applicable remission framework and executive instructions, rather than dismissed on the premise that no legal provision existed. The matter was therefore treated as partly unsustainable and partly requiring fresh consideration. en-us Tue, 13 Mar 2001 00:00:00 +0530 Mon, 23 Aug 2010 18:32:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50623 Duty demand on sugar destroyed in a fire was rejected where the loss was supported by independent materials, including insurer records and survey reports, and the allegation of clandestine removal was not substantiated; remission under the Central Excise Rules, 1944 could not be denied on unsupported assumptions. For damaged sugar taken up for reprocessing, loss in refining had to be examined under the applicable remission framework and executive instructions, rather than dismissed on the premise that no legal provision existed. The matter was therefore treated as partly unsustainable and partly requiring fresh consideration. Case-Laws Central Excise Tue, 13 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50623