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2017 (7) TMI 1134 - AT - Central ExciseRecovery of duty on goods lost in Floods - appellant had sought remission of duty on finished goods but pending - Held that:- It would appear that the remission of duty on goods lost in the flood is as yet pending before the competent authority. In these circumstances, the demand for recovery of duty on finished goods was premature and such payment would become obligatory only on disposal of application for remission - The matter is, therefore, remanded to the original authority for re-computation of the duty liability on finished goods to the extent that it is not covered by remission of duty accorded by the competent authority - appeal allowed by way of remand.
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