Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (6) TMI 24 - AT - Central ExciseRemission of duty - 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-finished goods/work in process, destroyed in fire accident - Held that:- Appellant is not liable to pay duty on the semi-finished goods. As such, there is no requirement to file the remission application. No duty can be confirmed against them in respect of the said semi-finished goods. In fact, I find that vide impugned order of Commissioner (Appeals) has not confirmed any duty against the assessee and has simplicitor rejected the remission application, which is not going to adversely effect the appellants - Accordingly, without going into the technical issue is as to whether the remission is required in semi-finished goods are not, appellant is not liable to pay any duty, the rejection or acceptance of the remission application is ineffective - Decided in favour of assessee.
|