https://www.taxtmi.com/caselaws?id=201508 Remission of duty was available where excisable goods were damaged by rain water before removal and became unfit for marketing, because Section 5 of the Central Excise Act, 1944 read with Rule 21 of the Central Excise Rules, 2002 permits remission when goods are lost, destroyed, or rendered unfit by natural causes or unavoidable accident. The authority had to make an objective factual satisfaction, and the assessee had to prove the statutory conditions, which were met on the record. Compliance with departmental manual instructions was not a mandatory precondition, as such instructions could not override the statutory scheme, so the Revenue's challenge failed. en-us Thu, 13 May 2010 00:00:00 +0530 Wed, 12 Jan 2011 16:45:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201508 Remission of duty was available where excisable goods were damaged by rain water before removal and became unfit for marketing, because Section 5 of the Central Excise Act, 1944 read with Rule 21 of the Central Excise Rules, 2002 permits remission when goods are lost, destroyed, or rendered unfit by natural causes or unavoidable accident. The authority had to make an objective factual satisfaction, and the assessee had to prove the statutory conditions, which were met on the record. Compliance with departmental manual instructions was not a mandatory precondition, as such instructions could not override the statutory scheme, so the Revenue's challenge failed. Case-Laws Central Excise Thu, 13 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201508