https://www.taxtmi.com/caselaws?id=41588 A taxing authority with power under Rule 147 of the Central Excise Rules to remit duty for unavoidable accident may grant remission in whole or in part. The absence of an express reference to the enabling rule does not, by itself, show non-application of mind if the order and surrounding circumstances disclose consideration of remission. Partial remission is not arbitrary merely because the goods were destroyed by fire; the authority may consider the licensee's undertaking, the nature of the premises, and related circumstances. In the absence of a legal right to full remission, writ interference is not warranted. en-us Thu, 26 Jul 1973 00:00:00 +0530 Fri, 04 Jun 2010 16:05:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41588 A taxing authority with power under Rule 147 of the Central Excise Rules to remit duty for unavoidable accident may grant remission in whole or in part. The absence of an express reference to the enabling rule does not, by itself, show non-application of mind if the order and surrounding circumstances disclose consideration of remission. Partial remission is not arbitrary merely because the goods were destroyed by fire; the authority may consider the licensee's undertaking, the nature of the premises, and related circumstances. In the absence of a legal right to full remission, writ interference is not warranted. Case-Laws Central Excise Thu, 26 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41588