https://www.taxtmi.com/caselaws?id=40618 A revisional remedy under the excise law does not, by itself, exclude writ jurisdiction where the impugned action is without jurisdiction, void ab initio, or breaches natural justice. Rule 147 permits remission of duty on warehoused goods lost or destroyed by unavoidable accident, and theft is treated as falling within loss for that purpose; the exercise of discretion under that rule requires consideration of relevant materials and an enquiry. Before duty is demanded under Rule 160 for alleged improper removal, the affected party should be given an opportunity to explain, as the demand has prejudicial consequences. en-us Thu, 19 Apr 1979 00:00:00 +0530 Wed, 12 May 2010 10:26:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40618 A revisional remedy under the excise law does not, by itself, exclude writ jurisdiction where the impugned action is without jurisdiction, void ab initio, or breaches natural justice. Rule 147 permits remission of duty on warehoused goods lost or destroyed by unavoidable accident, and theft is treated as falling within loss for that purpose; the exercise of discretion under that rule requires consideration of relevant materials and an enquiry. Before duty is demanded under Rule 160 for alleged improper removal, the affected party should be given an opportunity to explain, as the demand has prejudicial consequences. Case-Laws Central Excise Thu, 19 Apr 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40618