https://www.taxtmi.com/caselaws?id=53949 Remission of duty is available for excisable goods lost during storage or handling when the loss is attributable to unavoidable accident and is satisfactorily explained. The proviso to Rule 49 covers loss in storage and handling, while Rule 21 permits remission where goods are lost or destroyed by natural causes or unavoidable accident before removal. A small loss of molasses was treated as falling within that standard, and the absence of separate figures for spillage and storage loss did not defeat the claim where the overall loss was within the permissible range. The denial of remission was held unsustainable, and the assessee's appeal succeeded with consequential relief. en-us Wed, 16 Feb 2005 00:00:00 +0530 Sat, 16 Oct 2010 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53949 Remission of duty is available for excisable goods lost during storage or handling when the loss is attributable to unavoidable accident and is satisfactorily explained. The proviso to Rule 49 covers loss in storage and handling, while Rule 21 permits remission where goods are lost or destroyed by natural causes or unavoidable accident before removal. A small loss of molasses was treated as falling within that standard, and the absence of separate figures for spillage and storage loss did not defeat the claim where the overall loss was within the permissible range. The denial of remission was held unsustainable, and the assessee's appeal succeeded with consequential relief. Case-Laws Central Excise Wed, 16 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53949