Remission of duty for baggaging loss falls outside the excise remission provision and the claim was rejected.

Remission of duty was claimed for baggaging loss under the Central Excise remission framework, but the provision invoked was held not to extend to such loss. The claim was found unsustainable in law and on merits because remission must fall within the scope of the governing provision, and baggaging loss was outside that scope. The result was rejection of the remission claim for duty relief on account of baggaging loss.

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Issues: Whether remission of duty could be granted for baggaging loss under Rule 21 of the Central Excise (No. 2) Rules, 2001 read with Section 38A of the Central Excise Act, 1944.

Analysis: The claimed loss was a baggaging loss. The provision invoked was held not to extend to such loss, and the claim for remission was found unsustainable both on merits and in law.

Conclusion: The claim for remission of duty on account of baggaging loss was not covered by the invoked provisions and was rejected.

Ratio Decidendi: A claim for remission of duty must fall within the scope of the governing excise remission provision, and baggaging loss is not covered where the provision does not extend to it.

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