https://www.taxtmi.com/caselaws?id=109522 A trade notice limited to remission claims arising from accidents could not govern a claim for loss of denatured spirit by natural evaporation under Rule 49(1A) of the Central Excise Rules, 1944. The notice was therefore inapplicable and could not justify rejection of the claim. Rule 49(1A) requires the claimant to satisfy the Commissioner about the fact and extent of loss from recognised causes, including natural causes, and the unauthenticated certificates and unsupported State Excise material justified fresh scrutiny rather than final rejection. The remission applications were remanded for reconsideration on authenticated evidence after hearing the appellants and passing fresh speaking orders. en-us Tue, 03 Jun 2003 00:00:00 +0530 Tue, 10 Apr 2012 16:14:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109522 A trade notice limited to remission claims arising from accidents could not govern a claim for loss of denatured spirit by natural evaporation under Rule 49(1A) of the Central Excise Rules, 1944. The notice was therefore inapplicable and could not justify rejection of the claim. Rule 49(1A) requires the claimant to satisfy the Commissioner about the fact and extent of loss from recognised causes, including natural causes, and the unauthenticated certificates and unsupported State Excise material justified fresh scrutiny rather than final rejection. The remission applications were remanded for reconsideration on authenticated evidence after hearing the appellants and passing fresh speaking orders. Case-Laws Central Excise Tue, 03 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109522