https://www.taxtmi.com/caselaws?id=188619 Remission of excise duty was held admissible where footwear destroyed in a factory fire caused by an electric short circuit was lost through an unavoidable accident. Contemporaneous fire and police records, supported by the insurance claim, established the cause of loss and the destruction of goods. The absence of statutory records, after those records themselves had been destroyed in the fire, did not justify rejection of remission. The authority below erred in treating an electric short circuit as outside the scope of unavoidable accident and in disregarding the contemporaneous evidence. Duty demand on the destroyed goods was therefore unsustainable. en-us Thu, 21 Jan 2016 00:00:00 +0530 Sat, 02 Mar 2019 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188619 Remission of excise duty was held admissible where footwear destroyed in a factory fire caused by an electric short circuit was lost through an unavoidable accident. Contemporaneous fire and police records, supported by the insurance claim, established the cause of loss and the destruction of goods. The absence of statutory records, after those records themselves had been destroyed in the fire, did not justify rejection of remission. The authority below erred in treating an electric short circuit as outside the scope of unavoidable accident and in disregarding the contemporaneous evidence. Duty demand on the destroyed goods was therefore unsustainable. Case-Laws Central Excise Thu, 21 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188619