https://www.taxtmi.com/caselaws?id=375613 Rule 147 of the Central Excise Rules, 1944 allows remission where goods are lost or destroyed by unavoidable accident, while negligence can justify refusal. In a case involving loss of molasses by auto-combustion, denial of remission was held unsustainable because the adjudication order merely asserted that preventive measures were omitted without identifying what measures were required or confronting the assessee with any specific lapse. A remission refusal must disclose the material and reasons supporting the conclusion; otherwise it is not a reasoned adjudication and does not give an effective opportunity to respond. The order was set aside and the matter remitted for fresh consideration with proper notice and a speaking order. en-us Fri, 18 Jan 2019 00:00:00 +0530 Fri, 14 Feb 2020 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375613 Rule 147 of the Central Excise Rules, 1944 allows remission where goods are lost or destroyed by unavoidable accident, while negligence can justify refusal. In a case involving loss of molasses by auto-combustion, denial of remission was held unsustainable because the adjudication order merely asserted that preventive measures were omitted without identifying what measures were required or confronting the assessee with any specific lapse. A remission refusal must disclose the material and reasons supporting the conclusion; otherwise it is not a reasoned adjudication and does not give an effective opportunity to respond. The order was set aside and the matter remitted for fresh consideration with proper notice and a speaking order. Case-Laws Central Excise Fri, 18 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375613