https://www.taxtmi.com/caselaws?id=258284 Duty on excisable goods lost or destroyed is ordinarily payable under Rule 49 of the Central Excise Rules, 1944, and remission depends on the manufacturer proving that the loss resulted from natural causes or an unavoidable accident. The burden of establishing that exception rests on the assessee, including evidence that the fire or destruction was beyond its control and that reasonable preventive steps were taken. On the stated facts, the material did not show such proof, and the burden was wrongly shifted to the department. en-us Thu, 19 Mar 2015 00:00:00 +0530 Thu, 01 Oct 2015 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258284 Duty on excisable goods lost or destroyed is ordinarily payable under Rule 49 of the Central Excise Rules, 1944, and remission depends on the manufacturer proving that the loss resulted from natural causes or an unavoidable accident. The burden of establishing that exception rests on the assessee, including evidence that the fire or destruction was beyond its control and that reasonable preventive steps were taken. On the stated facts, the material did not show such proof, and the burden was wrongly shifted to the department. Case-Laws Central Excise Thu, 19 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258284