https://www.taxtmi.com/caselaws?id=126119 The Appellate Tribunal CESTAT, Kolkata, dismissed the appeal seeking remission of duty on stolen excisable goods, aligning with the Madras High Court's ruling that theft does not qualify as an unavoidable accident under Rule 21 of the Central Excise Rules, 2002. The Tribunal emphasized that theft does not fall within the definition of an unavoidable accident, denying the remission request and upholding the duty demand. The appeal was dismissed, and the stay petition was disposed of accordingly. en-us Thu, 26 Mar 2009 00:00:00 +0530 Fri, 02 Nov 2012 15:05:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126119 The Appellate Tribunal CESTAT, Kolkata, dismissed the appeal seeking remission of duty on stolen excisable goods, aligning with the Madras High Court's ruling that theft does not qualify as an unavoidable accident under Rule 21 of the Central Excise Rules, 2002. The Tribunal emphasized that theft does not fall within the definition of an unavoidable accident, denying the remission request and upholding the duty demand. The appeal was dismissed, and the stay petition was disposed of accordingly. Case-Laws Central Excise Thu, 26 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126119