https://www.taxtmi.com/caselaws?id=4131 The appeal for remission of duty due to an armed robbery in the factory before payment of duty and clearance was rejected. The Member (T) upheld the decision based on the interpretation of Rule 21 of the Central Excise Rules, 2002, which allows remission only for goods lost by natural causes or unavoidable accidents, excluding stolen goods. The Member emphasized the distinction between stolen goods and those lost by natural causes, citing previous judgments and legal interpretations. Despite arguments presented, the appeal was denied, affirming the original decision. en-us Mon, 10 Dec 2007 00:00:00 +0530 Fri, 23 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4131 The appeal for remission of duty due to an armed robbery in the factory before payment of duty and clearance was rejected. The Member (T) upheld the decision based on the interpretation of Rule 21 of the Central Excise Rules, 2002, which allows remission only for goods lost by natural causes or unavoidable accidents, excluding stolen goods. The Member emphasized the distinction between stolen goods and those lost by natural causes, citing previous judgments and legal interpretations. Despite arguments presented, the appeal was denied, affirming the original decision. Case-Laws Central Excise Mon, 10 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4131