https://www.taxtmi.com/caselaws?id=51291 Remission of duty could not be denied where finished goods destroyed in fire were kept in the raw material godown within the approved factory premises after intimation to the Range Superintendent. The requirement under the Central Excise Rules for a declared and approved store room or other storage place was treated as satisfied on these facts, because the factory premises were approved, the intimation was not rejected, and the goods were not stored outside the approved area. Denial of remission was therefore not justified, and the assessee was entitled to relief. en-us Thu, 25 Jul 2002 00:00:00 +0530 Thu, 23 Sep 2010 18:52:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51291 Remission of duty could not be denied where finished goods destroyed in fire were kept in the raw material godown within the approved factory premises after intimation to the Range Superintendent. The requirement under the Central Excise Rules for a declared and approved store room or other storage place was treated as satisfied on these facts, because the factory premises were approved, the intimation was not rejected, and the goods were not stored outside the approved area. Denial of remission was therefore not justified, and the assessee was entitled to relief. Case-Laws Central Excise Thu, 25 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51291