Duty liability on goods destroyed in the factory of manufacture ...
Duty Not Payable on Destroyed Goods in Manufacturing; No Remission Needed; No Payment Date Specified.
June 5, 2019
Case Laws Central Excise AT
Duty liability on goods destroyed in the factory of manufacture - duty cannot be demanded - It does not matter whether the assessee has sought remission or not. The duty, though leviable, does not become payable in such cases and there is no date by which the said duty has to be paid
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