https://www.taxtmi.com/caselaws?id=240671 The Tribunal granted remission of duty for goods destroyed in a fire at the appellant's factory, overturning the Commissioner's denial of the remission application. The Tribunal found that the fire was due to natural causes and not negligence, likening it to an unavoidable accident. Consequently, the denial of credit for packing material not utilized was confirmed, but the imposition of a penalty was deemed unjustifiable and set aside. The judgment was delivered on 8-4-2013, disposing of both appeals accordingly. en-us Mon, 08 Apr 2013 00:00:00 +0530 Tue, 10 Dec 2013 07:55:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240671 The Tribunal granted remission of duty for goods destroyed in a fire at the appellant's factory, overturning the Commissioner's denial of the remission application. The Tribunal found that the fire was due to natural causes and not negligence, likening it to an unavoidable accident. Consequently, the denial of credit for packing material not utilized was confirmed, but the imposition of a penalty was deemed unjustifiable and set aside. The judgment was delivered on 8-4-2013, disposing of both appeals accordingly. Case-Laws Central Excise Mon, 08 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240671