https://www.taxtmi.com/caselaws?id=278894 The Revision Application filed by the Commissioner of Central Excise against the Order-in-Appeal allowing remission of duty on stolen cigarettes was rejected. The Commissioner (Appeals) had granted remission for some stolen cigarettes, but the appeal against the rejection for the remaining stolen cigarettes was allowed. The Revision application contended incorrect consideration of old Rules 1944 and failure to apply Rule 21 of Central Excise Rules 2001. However, the Government found jurisdiction limited to transit or processing losses, not post-manufacturing losses like theft from a factory. As the theft occurred in the factory, the Revision application was deemed not maintainable and rejected. en-us Mon, 12 Mar 2018 00:00:00 +0530 Sun, 24 Feb 2019 14:02:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278894 The Revision Application filed by the Commissioner of Central Excise against the Order-in-Appeal allowing remission of duty on stolen cigarettes was rejected. The Commissioner (Appeals) had granted remission for some stolen cigarettes, but the appeal against the rejection for the remaining stolen cigarettes was allowed. The Revision application contended incorrect consideration of old Rules 1944 and failure to apply Rule 21 of Central Excise Rules 2001. However, the Government found jurisdiction limited to transit or processing losses, not post-manufacturing losses like theft from a factory. As the theft occurred in the factory, the Revision application was deemed not maintainable and rejected. Case-Laws Central Excise Mon, 12 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278894