https://www.taxtmi.com/caselaws?id=74959 Remission of duty on sugar destroyed in a fire accident was supported by independent evidence, including the insurance survey report, panchnama, and insurer correspondence, which established the genuineness of the loss. The assessee's bona fides were further reinforced by the permitted reprocessing of damaged sugar and payment of duty on the quantity ultimately recovered. An adverse view based on documents not shown to have been placed before the Collector could not prejudice the assessee. The refusal to consider the fuller evidence was therefore not justified, and the matter was remanded for fresh adjudication on the remission claim. en-us Wed, 02 Aug 1989 00:00:00 +0530 Mon, 13 Jun 2011 16:14:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74959 Remission of duty on sugar destroyed in a fire accident was supported by independent evidence, including the insurance survey report, panchnama, and insurer correspondence, which established the genuineness of the loss. The assessee's bona fides were further reinforced by the permitted reprocessing of damaged sugar and payment of duty on the quantity ultimately recovered. An adverse view based on documents not shown to have been placed before the Collector could not prejudice the assessee. The refusal to consider the fuller evidence was therefore not justified, and the matter was remanded for fresh adjudication on the remission claim. Case-Laws Central Excise Wed, 02 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74959