https://www.taxtmi.com/caselaws?id=50214 Shortage of tea caused by theft or unauthorised removal by employees, without the knowledge or control of management, was treated as an unavoidable accident. On that basis, remission of duty was held admissible under Rule 147 read with Rule 225 of the Central Excise Rules, 1944, and the duty demand was not sustained. Once remission was allowed, the basis for penalty also disappeared, so the penalty could not survive. The order confirming duty and penalty was therefore set aside in favour of the assessee. en-us Tue, 21 Mar 2000 00:00:00 +0530 Fri, 20 Aug 2010 13:33:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50214 Shortage of tea caused by theft or unauthorised removal by employees, without the knowledge or control of management, was treated as an unavoidable accident. On that basis, remission of duty was held admissible under Rule 147 read with Rule 225 of the Central Excise Rules, 1944, and the duty demand was not sustained. Once remission was allowed, the basis for penalty also disappeared, so the penalty could not survive. The order confirming duty and penalty was therefore set aside in favour of the assessee. Case-Laws Customs Tue, 21 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50214