https://www.taxtmi.com/caselaws?id=123175 Remission of duty under Rule 21 of the Central Excise Rules, 2002 is treated as available where handling loss is shown to be natural, unavoidable and insignificant. The Tribunal's earlier view was that the expression covering unavoidable accidents before removal is broad enough to include such handling losses, especially during handling and storage. On that reasoning, a remission claim could not be rejected merely because the loss was described as man-made or outside Rule 21. The note records that the rejection order was found unsustainable and set aside. en-us Mon, 03 Dec 2007 00:00:00 +0530 Sat, 08 Sep 2012 13:11:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123175 Remission of duty under Rule 21 of the Central Excise Rules, 2002 is treated as available where handling loss is shown to be natural, unavoidable and insignificant. The Tribunal's earlier view was that the expression covering unavoidable accidents before removal is broad enough to include such handling losses, especially during handling and storage. On that reasoning, a remission claim could not be rejected merely because the loss was described as man-made or outside Rule 21. The note records that the rejection order was found unsustainable and set aside. Case-Laws Central Excise Mon, 03 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123175