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2015 (12) TMI 1594 - AT - Central ExciseRemission of duty on raw materials, finished goods and work in progress - loss by fire - Held that: - the ld. Commissioner have erred in rejecting the claim on extraneous considerations, in view of the consent to operate granted by the ‘Fire Department’. Further, the Fire Department (Competent Authority) have certified that there is no foul play, and fire is due to reasons beyond control. In this view of the matter, we set aside the impugned order so far remission have been denied on semi-finished goods or work in progress and the finished goods. The appellant, it is held, is entitled to remission on loss of finished goods and semi-finished goods - appeal disposed off - decided partly in favor of appellant.
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