https://www.taxtmi.com/caselaws?id=436630 Remission of duty is admissible for excisable goods destroyed by fire within the licensed factory premises under Rule 49 of the Central Excise Rules, 1944, where the loss results from an unavoidable accident before removal. The destruction by an electric short circuit was undisputed, and temporary storage in an approved area did not defeat entitlement because the officers were informed and verified the loss. Denial could not be sustained on alleged negligence or on the absence of insurance-claim details, as those factors did not affect the statutory right to remission. The rule was to be applied liberally to give effect to its object. en-us Tue, 11 Apr 2023 00:00:00 +0530 Mon, 17 Apr 2023 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436630 Remission of duty is admissible for excisable goods destroyed by fire within the licensed factory premises under Rule 49 of the Central Excise Rules, 1944, where the loss results from an unavoidable accident before removal. The destruction by an electric short circuit was undisputed, and temporary storage in an approved area did not defeat entitlement because the officers were informed and verified the loss. Denial could not be sustained on alleged negligence or on the absence of insurance-claim details, as those factors did not affect the statutory right to remission. The rule was to be applied liberally to give effect to its object. Case-Laws Central Excise Tue, 11 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436630