https://www.taxtmi.com/caselaws?id=124073 Rule 21 of the Central Excise Rules, 2002 does not, by itself, require reversal of input Cenvat credit or interest when finished goods are destroyed in fire or another unavoidable accident, where there is no finding of deliberate act or negligence. Remission could not be denied on that ground, and the denial was unsustainable. A rejection of remission must also be reasoned and passed after giving the assessee a reasonable opportunity of hearing; a non-speaking order without procedural fairness could not stand and was set aside for fresh consideration. en-us Fri, 31 Aug 2007 00:00:00 +0530 Tue, 25 Sep 2012 12:34:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124073 Rule 21 of the Central Excise Rules, 2002 does not, by itself, require reversal of input Cenvat credit or interest when finished goods are destroyed in fire or another unavoidable accident, where there is no finding of deliberate act or negligence. Remission could not be denied on that ground, and the denial was unsustainable. A rejection of remission must also be reasoned and passed after giving the assessee a reasonable opportunity of hearing; a non-speaking order without procedural fairness could not stand and was set aside for fresh consideration. Case-Laws Central Excise Fri, 31 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124073