Remission Benefit Allowed for Goods Lost by Fire/Arson: Central Excise Rule 21

Regency Ceramics Ltd Vs Commissioner of Central Tax Puducherry (CESTAT Hyderabad)

The case of Regency Ceramics Ltd Vs Commissioner of Central Tax Puducherry revolves around the issue of remission of duty for goods lost by fire or arson. The Appellant, Regency Ceramics Ltd, filed an appeal before CESTAT Hyderabad challenging the duty demand imposed by the Adjudicating Authority.

Analysis: Regency Ceramics Ltd, a manufacturer of ceramic glazed tiles, suffered extensive damag

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