https://www.taxtmi.com/caselaws?id=72701 The commentary states that excise duty remains payable on stolen excisable goods because theft is not one of the limited grounds for non-payment or remission under Rule 49, which applies only where goods are lost or destroyed by natural causes or unavoidable accident. It also explains that confiscation and redemption fine were not justified on the facts discussed, and that Rule 173B does not require a classification list to be filed before manufacture. The filing requirement is treated as relevant to clearance and assessment, so a classification list may be filed after manufacture has commenced. en-us Fri, 30 Jan 1987 00:00:00 +0530 Tue, 24 May 2011 14:35:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72701 The commentary states that excise duty remains payable on stolen excisable goods because theft is not one of the limited grounds for non-payment or remission under Rule 49, which applies only where goods are lost or destroyed by natural causes or unavoidable accident. It also explains that confiscation and redemption fine were not justified on the facts discussed, and that Rule 173B does not require a classification list to be filed before manufacture. The filing requirement is treated as relevant to clearance and assessment, so a classification list may be filed after manufacture has commenced. Case-Laws Customs Fri, 30 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72701