https://www.taxtmi.com/caselaws?id=52708 Remission of duty under Rule 21 is available only when excisable goods are lost or destroyed by natural causes or unavoidable accident, or are proved unfit for human consumption or marketing. Damage to pan masala caused by rainwater entering the premises was treated as preventable through proper storage and precautions, and no competent evidence showed the goods had become unfit for use or sale. Receipt of insurance compensation further weakened the claim. On these facts, remission was not admissible and the disallowance was sustained. en-us Wed, 14 Jan 2004 00:00:00 +0530 Thu, 07 Oct 2010 12:57:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52708 Remission of duty under Rule 21 is available only when excisable goods are lost or destroyed by natural causes or unavoidable accident, or are proved unfit for human consumption or marketing. Damage to pan masala caused by rainwater entering the premises was treated as preventable through proper storage and precautions, and no competent evidence showed the goods had become unfit for use or sale. Receipt of insurance compensation further weakened the claim. On these facts, remission was not admissible and the disallowance was sustained. Case-Laws Central Excise Wed, 14 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52708