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Central Excise - Highlights / Catch Notes

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Remission of central excise duty on semi-finished goods ...

Case Laws     Central Excise

August 23, 2022

Remission of central excise duty on semi-finished goods destroyed in the fire accident - The Commissioner clearly exceeded his jurisdiction in deciding this issue by going beyond the terms of the remand order passed by the Tribunal as all that was required to be determined by the Commissioner on remand was to verify whether the element of excise duty involved in the goods destroyed by the fire accident was paid by insurance company or not. This issue has now been decided in favour of the appellant by the Commissioner. - Benefit of remission allowed - AT

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