https://www.taxtmi.com/caselaws?id=254478 The Tribunal allowed the appeals, setting aside the orders-in-original, and granted remission of excise duty on goods destroyed in a fire accident to the appellant. The Tribunal emphasized a liberal interpretation of 'unavoidable accident' under Rule 21 for granting remission, considering the appellant had taken necessary precautions and the incident was not attributed to negligence. The decision highlighted the importance of analyzing the cause of the accident and ensuring principles of natural justice in issuing orders related to remission applications. en-us Mon, 24 Nov 2014 00:00:00 +0530 Thu, 25 Jun 2015 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254478 The Tribunal allowed the appeals, setting aside the orders-in-original, and granted remission of excise duty on goods destroyed in a fire accident to the appellant. The Tribunal emphasized a liberal interpretation of 'unavoidable accident' under Rule 21 for granting remission, considering the appellant had taken necessary precautions and the incident was not attributed to negligence. The decision highlighted the importance of analyzing the cause of the accident and ensuring principles of natural justice in issuing orders related to remission applications. Case-Laws Central Excise Mon, 24 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254478