https://www.taxtmi.com/caselaws?id=342202 The High Court held that the loss caused by the accidental fire qualified for remission of duty under Rule 21 of the Central Excise Rules. The Court criticized the Tribunal for inadequately assessing evidence and hastily attributing negligence to the appellant. Consequently, the Court overturned the Tribunal's decision and remanded the case for a fresh determination, stressing the necessity of a thorough evaluation of all evidence in reaching a conclusion. en-us Thu, 13 Apr 2017 00:00:00 +0530 Wed, 27 Dec 2017 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342202 The High Court held that the loss caused by the accidental fire qualified for remission of duty under Rule 21 of the Central Excise Rules. The Court criticized the Tribunal for inadequately assessing evidence and hastily attributing negligence to the appellant. Consequently, the Court overturned the Tribunal's decision and remanded the case for a fresh determination, stressing the necessity of a thorough evaluation of all evidence in reaching a conclusion. Case-Laws Central Excise Thu, 13 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342202