https://www.taxtmi.com/caselaws?id=54120 Accidental destruction of finished excisable goods in a factory fire can qualify for remission of central excise duty where the evidence shows an unavoidable accident and there is no reliable proof of negligence or any other non-accidental cause. The record relied on the fire being described as accidental, including a short-circuit explanation and the FIR, while the alleged failure by an employee to switch off lights was unsupported. On that material, the destruction fell within the proviso to Rule 49(1) of the Central Excise Rules, 1944, and the quantity of goods destroyed was treated as established, making the duty demand unsustainable. en-us Wed, 01 Jun 2005 00:00:00 +0530 Mon, 18 Oct 2010 11:10:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54120 Accidental destruction of finished excisable goods in a factory fire can qualify for remission of central excise duty where the evidence shows an unavoidable accident and there is no reliable proof of negligence or any other non-accidental cause. The record relied on the fire being described as accidental, including a short-circuit explanation and the FIR, while the alleged failure by an employee to switch off lights was unsupported. On that material, the destruction fell within the proviso to Rule 49(1) of the Central Excise Rules, 1944, and the quantity of goods destroyed was treated as established, making the duty demand unsustainable. Case-Laws Central Excise Wed, 01 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54120