https://www.taxtmi.com/caselaws?id=52758 Remission of duty was admissible on sugar bags destroyed in a fire caused by an electrical short circuit. Once the destruction of the goods was accepted and the fire's origin was found to be a short circuit, attributing the loss to the assessee's carelessness was inconsistent with the recorded facts. The Revenue did not dispute that remission was otherwise available under the applicable excise rule, so denial of remission could not be sustained. en-us Tue, 23 Mar 2004 00:00:00 +0530 Thu, 07 Oct 2010 16:13:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52758 Remission of duty was admissible on sugar bags destroyed in a fire caused by an electrical short circuit. Once the destruction of the goods was accepted and the fire's origin was found to be a short circuit, attributing the loss to the assessee's carelessness was inconsistent with the recorded facts. The Revenue did not dispute that remission was otherwise available under the applicable excise rule, so denial of remission could not be sustained. Case-Laws Central Excise Tue, 23 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52758