Shiva Essential Oils And Chemicals vs Cce on 5 November, 2003
2. In this case, there is no dispute regarding incidents of fire in the factory. The Tribunal in the case of Shiva Essential Oils & Chemicals v. CCE Noida held that discretion is on the Commissioner of Central Excise to remit the duty if goods were destroyed by unavoidable accident and in a similar situation, allowed the request of remission of duty in case goods were destroyed in fire.