https://www.taxtmi.com/caselaws?id=3521 Sugar destroyed by spontaneous combustion in approved storage was treated as loss by natural causes under Rule 49 of the Central Excise Rules, 1944, so excise duty was not payable. Where destruction falls within that rule, the question of negligence or alleged failure to take preventive measures does not arise, and remission cannot be refused on that basis. The Tribunal's allowance of remission was therefore left intact, and the appeal was rejected for raising no substantial question of law. en-us Wed, 13 Jul 2005 00:00:00 +0530 Wed, 16 Apr 2008 19:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3521 Sugar destroyed by spontaneous combustion in approved storage was treated as loss by natural causes under Rule 49 of the Central Excise Rules, 1944, so excise duty was not payable. Where destruction falls within that rule, the question of negligence or alleged failure to take preventive measures does not arise, and remission cannot be refused on that basis. The Tribunal's allowance of remission was therefore left intact, and the appeal was rejected for raising no substantial question of law. Case-Laws Central Excise Wed, 13 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3521