https://www.taxtmi.com/caselaws?id=118054 The appeal was allowed, overturning the Commissioner's decision to deny remission of duty on molasses lost in an accident. The appellant, a sugar and molasses manufacturer, successfully argued that the accident was unavoidable and not due to their negligence. They distinguished a previous judgment cited by the Commissioner, emphasizing that the accident was promptly reported and verified by departmental authorities. The court agreed that the accident met the criteria for remission under Rule 21 of the Central Excise Rules, 2002, ruling in favor of the appellant and granting any consequential relief. en-us Thu, 04 May 2006 00:00:00 +0530 Thu, 28 Jun 2012 11:40:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118054 The appeal was allowed, overturning the Commissioner's decision to deny remission of duty on molasses lost in an accident. The appellant, a sugar and molasses manufacturer, successfully argued that the accident was unavoidable and not due to their negligence. They distinguished a previous judgment cited by the Commissioner, emphasizing that the accident was promptly reported and verified by departmental authorities. The court agreed that the accident met the criteria for remission under Rule 21 of the Central Excise Rules, 2002, ruling in favor of the appellant and granting any consequential relief. Case-Laws Central Excise Thu, 04 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118054