https://www.taxtmi.com/caselaws?id=30700 Remission of duty cannot be denied merely because excisable goods destroyed in a factory fire were alleged to have been lost through carelessness. Where the fire is reported to the authorities and the record does not show mala fides, the incident is treated as an accident for the purpose of Rule 49 of the Central Excise Rules, 1944. In that situation, whether the assessee took reasonable care to avoid the fire is not relevant. The denial of remission was therefore not sustainable, and remission of duty with consequential relief followed. en-us Mon, 31 Mar 2008 00:00:00 +0530 Tue, 16 Sep 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30700 Remission of duty cannot be denied merely because excisable goods destroyed in a factory fire were alleged to have been lost through carelessness. Where the fire is reported to the authorities and the record does not show mala fides, the incident is treated as an accident for the purpose of Rule 49 of the Central Excise Rules, 1944. In that situation, whether the assessee took reasonable care to avoid the fire is not relevant. The denial of remission was therefore not sustainable, and remission of duty with consequential relief followed. Case-Laws Central Excise Mon, 31 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30700