2003 (11) TMI 224

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..... ellants 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 adjudicating authority rejected the application on the .....

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..... s 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 been lost or destroyed by natural causes or u .....

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..... ctory. 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 destroyed by unavoidable accident cannot be exercised a .....

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