https://www.taxtmi.com/caselaws?id=53203 Remission of duty cannot be denied for goods destroyed by fire merely because the loss is said to involve negligence or inadequate preventive measures. Where the governing rule requires only satisfaction that the goods were lost or destroyed by natural causes or unavoidable accident, the proper officer's inquiry is limited to that question alone. An authority cannot expand the scope of the remission provision by testing preventability or fault unless the rule expressly allows it. The denial of remission was therefore unsustainable, the order was set aside, and remission was held allowable with consequential relief. en-us Mon, 04 Aug 2008 00:00:00 +0530 Mon, 11 Oct 2010 15:41:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53203 Remission of duty cannot be denied for goods destroyed by fire merely because the loss is said to involve negligence or inadequate preventive measures. Where the governing rule requires only satisfaction that the goods were lost or destroyed by natural causes or unavoidable accident, the proper officer's inquiry is limited to that question alone. An authority cannot expand the scope of the remission provision by testing preventability or fault unless the rule expressly allows it. The denial of remission was therefore unsustainable, the order was set aside, and remission was held allowable with consequential relief. Case-Laws Central Excise Mon, 04 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53203