https://www.taxtmi.com/caselaws?id=76144 The excise remission rules do not treat theft or dacoity as a natural cause or unavoidable accident. Relying on the Larger Bench view, the Tribunal stated that forcible removal of excisable goods, whether violent or non-violent, falls outside Rule 49 of the Central Excise Rules, 1944 and Rule 21 of the Central Excise Rules, 2002. Goods lost in theft are therefore not eligible for remission of duty, so a remission claim on that basis is rejected. en-us Wed, 25 Mar 2009 00:00:00 +0530 Thu, 10 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76144 The excise remission rules do not treat theft or dacoity as a natural cause or unavoidable accident. Relying on the Larger Bench view, the Tribunal stated that forcible removal of excisable goods, whether violent or non-violent, falls outside Rule 49 of the Central Excise Rules, 1944 and Rule 21 of the Central Excise Rules, 2002. Goods lost in theft are therefore not eligible for remission of duty, so a remission claim on that basis is rejected. Case-Laws Central Excise Wed, 25 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76144