https://www.taxtmi.com/caselaws?id=44467 Remission of duty under Rule 147 of the Central Excise Rules, 1944 is confined to loss or destruction of warehoused goods caused by unavoidable accident. Theft does not satisfy that requirement because it is a deliberate removal by a third party, not an accident, and it is not unavoidable where adequate protection against theft was not taken. Rule 225 reinforces the owner's or warehouse keeper's responsibility for unauthorised removal from the warehouse or place of production. On these facts, remission is unavailable and the claim for duty relief is rejected. en-us Thu, 18 Jul 1996 00:00:00 +0530 Sat, 26 Jun 2010 13:19:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44467 Remission of duty under Rule 147 of the Central Excise Rules, 1944 is confined to loss or destruction of warehoused goods caused by unavoidable accident. Theft does not satisfy that requirement because it is a deliberate removal by a third party, not an accident, and it is not unavoidable where adequate protection against theft was not taken. Rule 225 reinforces the owner's or warehouse keeper's responsibility for unauthorised removal from the warehouse or place of production. On these facts, remission is unavailable and the claim for duty relief is rejected. Case-Laws Central Excise Thu, 18 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44467