https://www.taxtmi.com/caselaws?id=52717 Remission of duty was held to be available where goods destroyed by fire were lying in approved factory premises, even though they were not kept in a separate approved storeroom. The denial based solely on the absence of storage in an approved storeroom was unsustainable because Rule 49 was read to cover goods kept in a storeroom or in any other approved premises. As the fire loss was undisputed, the claim for remission could not be rejected on that ground alone, and the assessee succeeded. en-us Wed, 03 Mar 2004 00:00:00 +0530 Tue, 02 May 2023 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52717 Remission of duty was held to be available where goods destroyed by fire were lying in approved factory premises, even though they were not kept in a separate approved storeroom. The denial based solely on the absence of storage in an approved storeroom was unsustainable because Rule 49 was read to cover goods kept in a storeroom or in any other approved premises. As the fire loss was undisputed, the claim for remission could not be rejected on that ground alone, and the assessee succeeded. Case-Laws Central Excise Wed, 03 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52717