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<h1>Rule 21: Remission of Duty on Goods Lost or Destroyed Due to Natural Causes or Accidents Explained</h1> Rule 21 of the Central Excise Rules, 2002, addresses the remission of duty on goods lost or destroyed due to natural causes or accidents, or deemed unfit for consumption or marketing before removal. The Principal Commissioner or Commissioner may remit the duty, with varying authorities responsible based on the duty amount: Superintendent for amounts up to ten thousand rupees, Assistant or Deputy Commissioner for amounts up to one lakh rupees, and Joint or Additional Commissioner for amounts up to five lakh rupees. Decisions must be made within three months, extendable by six months with sufficient cause.