https://www.taxtmi.com/caselaws?id=122264 Remission of central excise duty under Rule 49 of the Central Excise Rules, 1944 was examined in relation to excisable goods lost through theft or dacoity. Conflicting Tribunal and High Court views existed on whether such loss constitutes an "unavoidable accident" eligible for duty remission. The unresolved interpretive issue was referred to a Larger Bench for determination; no merits-based conclusion on the remission claim was recorded. en-us Fri, 09 Mar 2007 00:00:00 +0530 Thu, 09 Aug 2012 17:40:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122264 Remission of central excise duty under Rule 49 of the Central Excise Rules, 1944 was examined in relation to excisable goods lost through theft or dacoity. Conflicting Tribunal and High Court views existed on whether such loss constitutes an "unavoidable accident" eligible for duty remission. The unresolved interpretive issue was referred to a Larger Bench for determination; no merits-based conclusion on the remission claim was recorded. Case-Laws Central Excise Fri, 09 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122264