https://www.taxtmi.com/caselaws?id=3872 Destroyed excisable goods lost in a factory fire were treated as having been lost in an unavoidable accident where forensic and police material indicated a short circuit, the insurance claim was settled as a fire loss, and there was no evidence of sabotage. On that basis, remission of duty could not be refused merely because adequate fire-prevention equipment was not proved. The remission issue nevertheless had to be re-examined to ensure the duty element had not already been recovered through insurance compensation, so double benefit was excluded and the matter was remanded for reconsideration on that limited condition. en-us Thu, 29 Nov 2007 00:00:00 +0530 Wed, 07 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3872 Destroyed excisable goods lost in a factory fire were treated as having been lost in an unavoidable accident where forensic and police material indicated a short circuit, the insurance claim was settled as a fire loss, and there was no evidence of sabotage. On that basis, remission of duty could not be refused merely because adequate fire-prevention equipment was not proved. The remission issue nevertheless had to be re-examined to ensure the duty element had not already been recovered through insurance compensation, so double benefit was excluded and the matter was remanded for reconsideration on that limited condition. Case-Laws Central Excise Thu, 29 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3872