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of <h1>Central Government can set remission rules for excise duty on goods lost naturally under Section 5 of Central Excise Act.</h1> The Central Excise Act, 1944, Section 5, allows the Central Government to establish rules for remitting excise duty on goods found deficient in quantity due to natural causes. These rules can consider factors such as the nature of the goods, processing, curing, storage, or transit periods, and other relevant factors to set percentage limits for remission eligibility. Different percentage limits may be specified for various types of the same goods, different regions, or seasons.
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