https://www.taxtmi.com/caselaws?id=93179 Rule 49 of the Central Excise Rules, 1944 permits duty liability on shortages unless loss or destruction is explained to the satisfaction of the proper officer as arising from natural causes or unavoidable accident during handling or storage. On the facts, fire brigade, police and excise panchanamas, together with insurance material, supported destruction of the excisable goods by fire and showed no apparent criminal element. The adjudication findings on inadequate fire-fighting arrangements and an alleged electrical fault were not reflected in the show cause notice, which was issued long after the remission claim. A strong prima facie case was therefore made out for waiver of pre-deposit and stay of recovery during appeal. en-us Tue, 09 Nov 1999 00:00:00 +0530 Tue, 08 Nov 2011 17:57:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93179 Rule 49 of the Central Excise Rules, 1944 permits duty liability on shortages unless loss or destruction is explained to the satisfaction of the proper officer as arising from natural causes or unavoidable accident during handling or storage. On the facts, fire brigade, police and excise panchanamas, together with insurance material, supported destruction of the excisable goods by fire and showed no apparent criminal element. The adjudication findings on inadequate fire-fighting arrangements and an alleged electrical fault were not reflected in the show cause notice, which was issued long after the remission claim. A strong prima facie case was therefore made out for waiver of pre-deposit and stay of recovery during appeal. Case-Laws Central Excise Tue, 09 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93179