https://www.taxtmi.com/caselaws?id=86871 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. en-us Wed, 02 Jul 1997 00:00:00 +0530 Mon, 29 Aug 2011 10:39:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86871 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. Case-Laws Central Excise Wed, 02 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86871