https://www.taxtmi.com/caselaws?id=123175 Remission of central excise duty under Rule 21 may extend to insignificant handling losses occurring before removal where the loss is unavoidable during handling and storage. Treating every handling loss as man-made does not by itself exclude it from the rule's scope, because the provision covering unavoidable accidents before removal is broad enough to encompass unavoidable handling losses. Remission cannot therefore be denied solely because the loss arose during handling; rejection on that categorical basis is unsustainable. 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 central excise duty under Rule 21 may extend to insignificant handling losses occurring before removal where the loss is unavoidable during handling and storage. Treating every handling loss as man-made does not by itself exclude it from the rule's scope, because the provision covering unavoidable accidents before removal is broad enough to encompass unavoidable handling losses. Remission cannot therefore be denied solely because the loss arose during handling; rejection on that categorical basis is unsustainable. Case-Laws Central Excise Mon, 03 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123175