https://www.taxtmi.com/caselaws?id=167151 Warehoused excisable goods lost in an unavoidable accidental collapse and overflow were treated as eligible for remission under Rule 147 of the Central Excise Rules, 1944, because the assessee promptly informed the authorities and no clandestine removal or negligence was shown. On those facts, refusal of remission was unjustified and the duty demand under Rule 9(2) could not be sustained. en-us Sat, 01 Sep 1984 00:00:00 +0530 Tue, 09 Dec 2014 14:31:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167151 Warehoused excisable goods lost in an unavoidable accidental collapse and overflow were treated as eligible for remission under Rule 147 of the Central Excise Rules, 1944, because the assessee promptly informed the authorities and no clandestine removal or negligence was shown. On those facts, refusal of remission was unjustified and the duty demand under Rule 9(2) could not be sustained. Case-Laws Central Excise Sat, 01 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167151