https://www.taxtmi.com/caselaws?id=52229 Remission of duty on sugar destroyed by fire in licensed premises could not be denied where intimation reached the Central Excise authorities on the next working day after a Sunday fire, because the departmental time limit had to be read with holidays excluded and no authorised officer was shown to be available on the holiday. Alleged inadequate precautions were irrelevant to a remission request under the governing rule, and receipt of insurance compensation did not by itself defeat the claim where the certificate showed excise duty had not been reimbursed. On those grounds, the assessee was entitled to remission relief. en-us Mon, 03 Feb 2003 00:00:00 +0530 Mon, 04 Oct 2010 13:08:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52229 Remission of duty on sugar destroyed by fire in licensed premises could not be denied where intimation reached the Central Excise authorities on the next working day after a Sunday fire, because the departmental time limit had to be read with holidays excluded and no authorised officer was shown to be available on the holiday. Alleged inadequate precautions were irrelevant to a remission request under the governing rule, and receipt of insurance compensation did not by itself defeat the claim where the certificate showed excise duty had not been reimbursed. On those grounds, the assessee was entitled to remission relief. Case-Laws Central Excise Mon, 03 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52229