https://www.taxtmi.com/caselaws?id=52507 Rule 49 of the Central Excise Rules was applied to goods destroyed by fire in the factory, and the order refusing remission was held appealable. The refusal to grant remission failed because the destruction by fire was not in dispute, there was no evidence of fault or negligence by the assessee, and remission for goods lost or destroyed by unavoidable accident must be exercised judicially on relevant facts. On that basis, remission of duty could not be denied arbitrarily, and the rejection of remission was set aside, with relief granted on both maintainability and merits. en-us Wed, 05 Nov 2003 00:00:00 +0530 Wed, 06 Oct 2010 11:57:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52507 Rule 49 of the Central Excise Rules was applied to goods destroyed by fire in the factory, and the order refusing remission was held appealable. The refusal to grant remission failed because the destruction by fire was not in dispute, there was no evidence of fault or negligence by the assessee, and remission for goods lost or destroyed by unavoidable accident must be exercised judicially on relevant facts. On that basis, remission of duty could not be denied arbitrarily, and the rejection of remission was set aside, with relief granted on both maintainability and merits. Case-Laws Central Excise Wed, 05 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52507