2014 (6) TMI 24

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..... uty 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 appe .....

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..... d 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. The Commissioner has denied the remission application on the ground that no remission is required for semi-finished goods inasmuch as Rule 21 of Central Excise Rules, 2002 is applicable for finished excisable goods and in pr .....

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..... rocess goods cannot be called upon to pay duty.. 5. Admittedly, in the present case the 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 a .....

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