https://www.taxtmi.com/caselaws?id=73333 Relief for excisable goods lost in transit is available only where the loss or destruction is shown to result from natural causes or an unavoidable accident; an unexplained loss or one attributable to human agency or negligence does not qualify. Under the concessional clearance scheme in Notification No. 34/73-C.E., intention to use the goods for the exempted purpose is not enough by itself: the concession must be carried through by actual use unless that use is prevented by natural causes or unavoidable accident. The stated principles leave no exemption or Rule 196 protection where the goods never reach their intended use without a legally recognised cause. en-us Thu, 03 Nov 1983 00:00:00 +0530 Tue, 31 May 2011 11:45:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73333 Relief for excisable goods lost in transit is available only where the loss or destruction is shown to result from natural causes or an unavoidable accident; an unexplained loss or one attributable to human agency or negligence does not qualify. Under the concessional clearance scheme in Notification No. 34/73-C.E., intention to use the goods for the exempted purpose is not enough by itself: the concession must be carried through by actual use unless that use is prevented by natural causes or unavoidable accident. The stated principles leave no exemption or Rule 196 protection where the goods never reach their intended use without a legally recognised cause. Case-Laws Central Excise Thu, 03 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73333