2003 (3) TMI 638 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi allowed the appeal of a manufacturer of flexible foam sheets for remission of duty after a fire accident destroyed inputs and final products. The rejection of the claim was deemed unsustainable as the manufacturer informed the revenue promptly about the fire accident. The Tribunal ruled that the loss due to fire was an unavoidable accident, following a precedent where a similar loss was considered unavoidable. The impugned order was set aside, and the appeal was allowed.