https://www.taxtmi.com/caselaws?id=244413 Where an assessee gives prior notice of flood-damaged goods, repeatedly informs the department, and destroys the goods only after certification that they are unfit for human consumption, remission of duty cannot be refused merely because Central Excise officers were not present at the destruction. The department's silence in response to the notices and the assessee's bona fide conduct supported substantial compliance with Rule 49 of the Central Excise Rules. On those facts, rejection of the remission request on the sole ground of officer absence was unsustainable. en-us Tue, 16 Jul 2013 00:00:00 +0530 Tue, 29 Aug 2017 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244413 Where an assessee gives prior notice of flood-damaged goods, repeatedly informs the department, and destroys the goods only after certification that they are unfit for human consumption, remission of duty cannot be refused merely because Central Excise officers were not present at the destruction. The department's silence in response to the notices and the assessee's bona fide conduct supported substantial compliance with Rule 49 of the Central Excise Rules. On those facts, rejection of the remission request on the sole ground of officer absence was unsustainable. Case-Laws Central Excise Tue, 16 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244413