https://www.taxtmi.com/caselaws?id=1300 Rule 147 of the Central Excise Rules, 1944 applies to warehoused goods lost or destroyed by unavoidable accident, while the proviso to Rule 49(1) concerns goods lost or destroyed by natural causes or unavoidable accident during handling or storage in approved premises. The authorities treated the remission issue as concluded under Rule 147 without examining the claim under Rule 49 or the actual record, including the alleged order of 7-6-2002. The demand could not be sustained on that basis. The impugned order was set aside and the matter remanded for fresh decision after hearing both sides. en-us Tue, 05 Dec 2006 00:00:00 +0530 Wed, 28 Jan 2009 21:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1300 Rule 147 of the Central Excise Rules, 1944 applies to warehoused goods lost or destroyed by unavoidable accident, while the proviso to Rule 49(1) concerns goods lost or destroyed by natural causes or unavoidable accident during handling or storage in approved premises. The authorities treated the remission issue as concluded under Rule 147 without examining the claim under Rule 49 or the actual record, including the alleged order of 7-6-2002. The demand could not be sustained on that basis. The impugned order was set aside and the matter remanded for fresh decision after hearing both sides. Case-Laws Central Excise Tue, 05 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1300