2011 (4) TMI 1068

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.... Daruwala, Advocate for the appellant Shri  V.K. Singh, SDR for the respondent Per:   Shri B.S.V. Murthy, Member (Technical) During the floods in Mumbai, the finished goods as well as work in progress got damaged. Consequently, the appellant filed an application for remission of duty payable on the finished goods on 23.8.2006 and filed another application on 7.4.2008 req....

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....f remission of delay on goods which were in the stage of work in progress.  As held by the ld. Commissioner, Rule 21 of Central Excise Rules, 2002 does not provide for remission of duty on goods which have not attained stage of finished product and entered in the stock register. As regards the observation of Commissioner in para 9 it has been submitted by the appellant that  the appeal h....