https://www.taxtmi.com/caselaws?id=234973 The Revision Application seeking remission of duty on stolen goods was denied by the government. The company's argument that the theft constituted an unavoidable accident post-removal from the factory was rejected. The government emphasized that remission of duty is only allowed if the loss occurs before goods are removed from the factory, which was not the case here. The decision highlighted the importance of adhering to the specific provisions of Rule 21 for remission eligibility, ultimately upholding the rejection of the remission application by the Commissioner (Appeals). en-us Wed, 02 May 2012 00:00:00 +0530 Sat, 06 Jul 2013 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234973 The Revision Application seeking remission of duty on stolen goods was denied by the government. The company's argument that the theft constituted an unavoidable accident post-removal from the factory was rejected. The government emphasized that remission of duty is only allowed if the loss occurs before goods are removed from the factory, which was not the case here. The decision highlighted the importance of adhering to the specific provisions of Rule 21 for remission eligibility, ultimately upholding the rejection of the remission application by the Commissioner (Appeals). Case-Laws Central Excise Wed, 02 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234973