https://www.taxtmi.com/caselaws?id=98646 Remission of duty on cement lost in an accident was denied on the footing of unavoidable accident because the Commissioner found that adequate precautions had not been taken and that the loss resulted from mechanical failure, with no effective rebuttal by the assessee. Those factual findings were sustained. The second proviso to Rule 49(1) of the Central Excise Rules, 1944, however, separately permits remission where goods are unfit for consumption or marketing, subject to conditions imposed by the Commissioner. The matter was therefore remanded for fresh consideration only on that limited basis. en-us Thu, 16 Aug 2001 00:00:00 +0530 Sat, 21 Jan 2012 14:28:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98646 Remission of duty on cement lost in an accident was denied on the footing of unavoidable accident because the Commissioner found that adequate precautions had not been taken and that the loss resulted from mechanical failure, with no effective rebuttal by the assessee. Those factual findings were sustained. The second proviso to Rule 49(1) of the Central Excise Rules, 1944, however, separately permits remission where goods are unfit for consumption or marketing, subject to conditions imposed by the Commissioner. The matter was therefore remanded for fresh consideration only on that limited basis. Case-Laws Central Excise Thu, 16 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98646