2014 (6) TMI 24

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....s. Archana Wadhwa: The appellants have filed the written submission. I have also heard both the sides duly represented by Shri Denish Verma learned advocate and Shri B.B. Sharma learned AR. 2. The short issue involved in the present appeal is as to whether the appellant is entitled to the remission of duty in terms of the provision of Rule 21 of the Central Excise rules, in respect of the semi-f....

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....T 356 (Tri.-Mumbai) has held that the semi-finished goods cannot be cleared and therefore, no duty liability would arise in respect of the destroyed semi-finished goods. In the case of Lakshmi Precision Tools Ltd.-2006 (199) ELT 77 (Tri.-Chennai), it was held that the stock in process goods cannot be called upon to pay duty.. 5. Admittedly, in the present case the appellant is not liable to pay d....