https://www.taxtmi.com/caselaws?id=51623 Remission of duty was admissible where excisable goods were destroyed in a factory fire caused by a natural event, and the claim could not be rejected on conjecture about delayed intimation or an unproved alternative cause of fire. The record showed that the fire was reported to the fire brigade and excise authorities without undue delay, and there was no expert evidence, spot inspection, or other tangible material to discredit the explanation. Once destruction by natural cause was established, Rule 49 of the Central Excise Rules governed the claim and remission could not be denied on unsupported suspicion. en-us Wed, 23 Oct 2002 00:00:00 +0530 Mon, 27 Sep 2010 11:58:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51623 Remission of duty was admissible where excisable goods were destroyed in a factory fire caused by a natural event, and the claim could not be rejected on conjecture about delayed intimation or an unproved alternative cause of fire. The record showed that the fire was reported to the fire brigade and excise authorities without undue delay, and there was no expert evidence, spot inspection, or other tangible material to discredit the explanation. Once destruction by natural cause was established, Rule 49 of the Central Excise Rules governed the claim and remission could not be denied on unsupported suspicion. Case-Laws Central Excise Wed, 23 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51623