https://www.taxtmi.com/caselaws?id=88702 The Tribunal allowed the appeal by the sugar factory, ruling in favor of remission of duty on the sugar destroyed in a fire accident. The Tribunal found that the evidence did not conclusively establish negligence on the factory's part and determined that the fire was likely due to an unavoidable accident. Emphasizing that the discretion to grant remission should be in favor of the appellant in such cases, the Tribunal directed the Proper Officer to determine the quantity of sugar destroyed for which remission should be granted. en-us Tue, 28 Jan 1997 00:00:00 +0530 Tue, 20 Sep 2011 16:39:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88702 The Tribunal allowed the appeal by the sugar factory, ruling in favor of remission of duty on the sugar destroyed in a fire accident. The Tribunal found that the evidence did not conclusively establish negligence on the factory's part and determined that the fire was likely due to an unavoidable accident. Emphasizing that the discretion to grant remission should be in favor of the appellant in such cases, the Tribunal directed the Proper Officer to determine the quantity of sugar destroyed for which remission should be granted. Case-Laws Central Excise Tue, 28 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88702