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Issues: Whether the applicants were entitled to remission of duty under Rule 49 of the Central Excise Rules, 1944 on account of destruction of excisable goods in a fire accident beyond their control, so as to justify waiver of pre-deposit of duty and penalty.
Analysis: The fire was found to be an accidental beyond the control of the applicants. In that situation, the statutory proviso permitting remission of duty on goods lost by accident was attracted. On that basis, the applicants established a strong prima facie case for interim relief against recovery during the pendency of the appeal.
Conclusion: The applicants were entitled to remission of duty for the fire loss, and the pre-deposit of duty and penalty was waived and dispensed with.
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