https://www.taxtmi.com/caselaws?id=52346 Duty could not be demanded for sugar allegedly removed from records after a fire where the assessee promptly reported the loss and independent enquiry found no solid evidence of clandestine removal. The SDM's report supported the conclusion that fire could not be ruled out, while the department produced no reliable contrary proof and relied mainly on a disputed surveyor's report. On those facts, the claim for remission of duty on goods destroyed in fire was satisfied, so the duty demand was unsustainable and the penalty also failed. en-us Thu, 16 Oct 2003 00:00:00 +0530 Tue, 05 Oct 2010 12:51:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52346 Duty could not be demanded for sugar allegedly removed from records after a fire where the assessee promptly reported the loss and independent enquiry found no solid evidence of clandestine removal. The SDM's report supported the conclusion that fire could not be ruled out, while the department produced no reliable contrary proof and relied mainly on a disputed surveyor's report. On those facts, the claim for remission of duty on goods destroyed in fire was satisfied, so the duty demand was unsustainable and the penalty also failed. Case-Laws Central Excise Thu, 16 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52346