https://www.taxtmi.com/caselaws?id=45673 Excise duty on warehoused tobacco remained chargeable under section 3, and liability attached while the goods were stored, though payment fell due at the stage fixed by the rules. Rule 147 gave the Collector only a discretionary power to remit duty where warehoused goods were lost or destroyed by unavoidable accident. The applicant seeking remission had to prove both unavoidable accident and reasonable care and precaution. On the facts, the petitioner failed to establish either requirement, so no basis existed for remission and the duty demand was enforceable. en-us Wed, 04 May 1966 00:00:00 +0530 Tue, 13 Jul 2010 11:46:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45673 Excise duty on warehoused tobacco remained chargeable under section 3, and liability attached while the goods were stored, though payment fell due at the stage fixed by the rules. Rule 147 gave the Collector only a discretionary power to remit duty where warehoused goods were lost or destroyed by unavoidable accident. The applicant seeking remission had to prove both unavoidable accident and reasonable care and precaution. On the facts, the petitioner failed to establish either requirement, so no basis existed for remission and the duty demand was enforceable. Case-Laws Central Excise Wed, 04 May 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45673