2003 (11) TMI 224

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....ember (J)]. - Heard both sides. 2. The appellants are engaged in the manufacture of chemicals and essential oils. A fire accident took place in their factory on 31-12-91 and due to the fire certain raw materials and finished goods got destroyed. The appellants filed application for remission of duty on the finished goods destroyed in fire under Rule 49 of the Central Excise Rules. The adjudicat....

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....on of the Revenue is also that the Tribunal has no jurisdiction to entertain the appeal as it is a loss of goods during the storage of the goods in the factory. We find that, the adjudicating authority vide its order rejected their application for remission of duty under Rule 49 of the Central Excise Rules. Rule 49 of Central Excise Rules provides that no duty is chargeable on the goods which have....

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.... incident of fire had not taken place in the factory. The application for remission was rejected only on the ground that cause of destruction of goods was neither natural nor unavoidable. We find that Hon'ble Allahabad High Court in the case of Jawahar Lal v. CC - 2000 (124) E.L.T. 11 held that discretion conferred on Collector of Central Excise to remit the duty if the goods were lost or destroye....