https://www.taxtmi.com/caselaws?id=166443 The Tribunal accepted the appeal in a case concerning the remission of excise duty due to the loss of molasses following an accident at a State-controlled manufacturing unit. Despite the Commissioner's rejection citing avoidability of the accident, the Tribunal emphasized the need for a liberal interpretation of Rule 21 to prevent it from becoming inoperable. Finding no mala fide intent and acknowledging the unforeseeable nature of accidents, the Tribunal allowed the remission sought by the appellant, setting aside the previous order. en-us Mon, 25 Jun 2012 00:00:00 +0530 Thu, 25 Sep 2014 08:10:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166443 The Tribunal accepted the appeal in a case concerning the remission of excise duty due to the loss of molasses following an accident at a State-controlled manufacturing unit. Despite the Commissioner's rejection citing avoidability of the accident, the Tribunal emphasized the need for a liberal interpretation of Rule 21 to prevent it from becoming inoperable. Finding no mala fide intent and acknowledging the unforeseeable nature of accidents, the Tribunal allowed the remission sought by the appellant, setting aside the previous order. Case-Laws Central Excise Mon, 25 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166443