https://www.taxtmi.com/caselaws?id=364461 Remission of duty under Rule 21 of the Central Excise Rules, 2002 was held admissible for semi-finished and finished goods destroyed in a factory fire caused by an electric short circuit, because remission turns on destruction by an unavoidable accident and the fire itself was not disputed. Allegations of negligence did not defeat remission, as an accidental fire is not treated as avoidable merely because some omission is alleged unless the negligence is deliberate. The earlier identical view allowing remission for goods lost in fire was followed, and the rejection of remission was set aside to that extent. No remission was claimed for raw materials. en-us Wed, 23 May 2018 00:00:00 +0530 Tue, 31 Jul 2018 07:43:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364461 Remission of duty under Rule 21 of the Central Excise Rules, 2002 was held admissible for semi-finished and finished goods destroyed in a factory fire caused by an electric short circuit, because remission turns on destruction by an unavoidable accident and the fire itself was not disputed. Allegations of negligence did not defeat remission, as an accidental fire is not treated as avoidable merely because some omission is alleged unless the negligence is deliberate. The earlier identical view allowing remission for goods lost in fire was followed, and the rejection of remission was set aside to that extent. No remission was claimed for raw materials. Case-Laws Central Excise Wed, 23 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364461