Factory Fire Deemed Unavoidable Accident; Remission of Duty Granted u/r-21, Central Excise Rules 2002.

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....Remission of duty - fire broke out accidentally - loss and destruction of goods because of accidental fire which took place in the appellant factory falls within the meaning of the phrase "goods have been lost or destroyed for natural causes or by unavoidable accident for the purposes of remission duty under Rule-21 of CER, 2002 - remission allowed. - HC....