https://www.taxtmi.com/caselaws?id=123763 Rule 21 of the Central Excise Rules, 2002 allows remission where excisable goods are lost or destroyed by natural cause. In the context of sugar sent for reprocessing after becoming unmarketable, the Tribunal held that quantified loss occurring during reprocessing was covered by the rule and could not be denied remission merely because it arose in the course of reprocessing. The substantial quantity recovered had been cleared on payment of duty, and the remission claim for the balance loss was therefore admissible. The rejection of the remission application was held unsustainable. en-us Thu, 06 Dec 2007 00:00:00 +0530 Thu, 20 Sep 2012 12:46:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123763 Rule 21 of the Central Excise Rules, 2002 allows remission where excisable goods are lost or destroyed by natural cause. In the context of sugar sent for reprocessing after becoming unmarketable, the Tribunal held that quantified loss occurring during reprocessing was covered by the rule and could not be denied remission merely because it arose in the course of reprocessing. The substantial quantity recovered had been cleared on payment of duty, and the remission claim for the balance loss was therefore admissible. The rejection of the remission application was held unsustainable. Case-Laws Central Excise Thu, 06 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123763