https://www.taxtmi.com/caselaws?id=49074 Remission of duty under Rule 196 applies only where goods in transit are lost or destroyed by natural causes or unavoidable accidents, and not where the alleged shortage from missing railway wagons is unproven or attributable to causes within human control; the remission claim was rejected and the demand sustained. On the excess wagons issue, receipt without a proper invoice was not finally quantified on the existing record, and the assessee was allowed to produce AR3A and related documents for verification and possible adjustment against any corresponding short receipt; the matter was remanded for fresh adjudication by the original authority. en-us Mon, 25 Mar 1991 00:00:00 +0530 Mon, 09 Aug 2010 15:08:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49074 Remission of duty under Rule 196 applies only where goods in transit are lost or destroyed by natural causes or unavoidable accidents, and not where the alleged shortage from missing railway wagons is unproven or attributable to causes within human control; the remission claim was rejected and the demand sustained. On the excess wagons issue, receipt without a proper invoice was not finally quantified on the existing record, and the assessee was allowed to produce AR3A and related documents for verification and possible adjustment against any corresponding short receipt; the matter was remanded for fresh adjudication by the original authority. Case-Laws Central Excise Mon, 25 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49074