https://www.taxtmi.com/caselaws?id=51912 Remission of duty under Rule 49 of the Central Excise Rules, 1944 was considered available where excisable goods were destroyed by an accidental fire in the factory and there was no evidence of negligence, wilful omission, or failure to take reasonable precautions by the manufacturer. The expression "unavoidable accident" was treated as an accident not attributable to the assessee's fault, and a mere presumption about the fire's cause was insufficient to deny relief. On those facts, the destruction was treated as unavoidable accident and remission was held admissible. en-us Fri, 23 May 2003 00:00:00 +0530 Wed, 29 Sep 2010 11:58:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51912 Remission of duty under Rule 49 of the Central Excise Rules, 1944 was considered available where excisable goods were destroyed by an accidental fire in the factory and there was no evidence of negligence, wilful omission, or failure to take reasonable precautions by the manufacturer. The expression "unavoidable accident" was treated as an accident not attributable to the assessee's fault, and a mere presumption about the fire's cause was insufficient to deny relief. On those facts, the destruction was treated as unavoidable accident and remission was held admissible. Case-Laws Central Excise Fri, 23 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51912