Procedural delay in fire accident intimation under Central Excise Rules did not defeat prima facie relief and pre-deposit waiver.

Delay in intimating a fire accident under Rule 147 of the Central Excise Rules was treated as a procedural lapse, not a sufficient ground at the prima facie stage to refuse remission-related relief. The explanation that the notice followed a few days later because of the intervening weekend and uncertainty over the full extent of loss was accepted for interim purposes. On the facts placed before CEGAT, the applicants established a prima facie case for protection from recovery, leading to unconditional stay of recovery proceedings and waiver of pre-deposit.

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Issues: Whether delay in giving intimation of the fire accident under Rule 147 of the Central Excise Rules justified refusal of remission and pre-deposit relief.

Analysis: The intimation was filed a few days after the fire accident, and the delay was explained as arising from the intervening weekend and uncertainty about the exact extent of loss. The delay was treated as a procedural lapse rather than a ground sufficient, at the prima facie stage, to deny relief. On the facts placed before it, the applicants established a prima facie case for interim protection.

Conclusion: The applicants were held entitled to unconditional stay of recovery proceedings and waiver of pre-deposit.

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