https://www.taxtmi.com/caselaws?id=83815 Remission of duty on excisable goods destroyed by fire cannot be refused merely because the exact cause of the fire is uncertain, where contemporaneous evidence supports the occurrence of the fire and there is no material indicating clandestine removal or mala fide conduct. On the facts, the fire officer's certificate, insurance survey report, godown storage and police record supported the loss, so total rejection of remission was not justified. However, the record was insufficient to fix the exact quantity and value of goods eligible for remission, so the matter had to be remanded for fresh determination on an accurate factual basis. en-us Tue, 11 Sep 1990 00:00:00 +0530 Mon, 18 Jul 2011 11:39:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83815 Remission of duty on excisable goods destroyed by fire cannot be refused merely because the exact cause of the fire is uncertain, where contemporaneous evidence supports the occurrence of the fire and there is no material indicating clandestine removal or mala fide conduct. On the facts, the fire officer's certificate, insurance survey report, godown storage and police record supported the loss, so total rejection of remission was not justified. However, the record was insufficient to fix the exact quantity and value of goods eligible for remission, so the matter had to be remanded for fresh determination on an accurate factual basis. Case-Laws Central Excise Tue, 11 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83815