https://www.taxtmi.com/caselaws?id=51616 Theft of excisable goods can constitute an unavoidable accident under Rule 49 of the Central Excise Rules, 1944 where the loss occurs despite reasonable guarding arrangements and the owner could not have anticipated the wrongful act. The document notes that the theft was undisputed and promptly reported to the police, excise authorities, and insurer, while the impugned order relied on an erroneous quantity and did not properly examine the record. The remission matter was to be reconsidered afresh on the footing that the theft qualified as an unavoidable accident for Rule 49 purposes. en-us Thu, 03 Oct 2002 00:00:00 +0530 Mon, 27 Sep 2010 11:43:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51616 Theft of excisable goods can constitute an unavoidable accident under Rule 49 of the Central Excise Rules, 1944 where the loss occurs despite reasonable guarding arrangements and the owner could not have anticipated the wrongful act. The document notes that the theft was undisputed and promptly reported to the police, excise authorities, and insurer, while the impugned order relied on an erroneous quantity and did not properly examine the record. The remission matter was to be reconsidered afresh on the footing that the theft qualified as an unavoidable accident for Rule 49 purposes. Case-Laws Central Excise Thu, 03 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51616