https://www.taxtmi.com/caselaws?id=102513 Remission of duty on sugar lost in fire was unavailable because the assessee did not prove the actual loss to the satisfaction of the excise authorities. Rule 49 of the Central Excise Rules, 1944 required prompt and satisfactory verification of the quantity destroyed, but the damaged stock was not produced for inspection, departmental verification was repeatedly delayed, and the loss was reported only after a long gap. The claim therefore lacked evidentiary support, and remission was rightly rejected. en-us Tue, 02 Jul 2002 00:00:00 +0530 Wed, 15 Feb 2012 11:49:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102513 Remission of duty on sugar lost in fire was unavailable because the assessee did not prove the actual loss to the satisfaction of the excise authorities. Rule 49 of the Central Excise Rules, 1944 required prompt and satisfactory verification of the quantity destroyed, but the damaged stock was not produced for inspection, departmental verification was repeatedly delayed, and the loss was reported only after a long gap. The claim therefore lacked evidentiary support, and remission was rightly rejected. Case-Laws Central Excise Tue, 02 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102513