https://www.taxtmi.com/caselaws?id=335829 Remission of excise duty under Rule 49(1)(A) of the Central Excise Rules, 1944 is confined to loss or destruction caused by natural causes or unavoidable accident during handling or storage, and theft does not fall within that scope. A claim based on stolen molasses was therefore held not maintainable. The assessee's delayed intimation to the police and belated remission application, made after several years without adequate explanation, further supported rejection of the claim because the delay was inconsistent with the prompt notice contemplated by the departmental circular. The court answered the substantial questions of law against the assessee and confirmed dismissal of the appeal. en-us Tue, 29 Nov 2016 00:00:00 +0530 Thu, 30 Mar 2017 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335829 Remission of excise duty under Rule 49(1)(A) of the Central Excise Rules, 1944 is confined to loss or destruction caused by natural causes or unavoidable accident during handling or storage, and theft does not fall within that scope. A claim based on stolen molasses was therefore held not maintainable. The assessee's delayed intimation to the police and belated remission application, made after several years without adequate explanation, further supported rejection of the claim because the delay was inconsistent with the prompt notice contemplated by the departmental circular. The court answered the substantial questions of law against the assessee and confirmed dismissal of the appeal. Case-Laws Central Excise Tue, 29 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335829