https://www.taxtmi.com/caselaws?id=54095 Remission of excise duty under Rule 49 was confined to goods lost or destroyed by natural causes or unavoidable accident while in a storeroom or other approved premises before clearance. As the goods were lost after clearance from the factory and during transit to the port, the rule did not apply. Remission was therefore unavailable for the transit loss, and the claim was rejected. en-us Fri, 01 Apr 2005 00:00:00 +0530 Mon, 18 Oct 2010 10:06:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54095 Remission of excise duty under Rule 49 was confined to goods lost or destroyed by natural causes or unavoidable accident while in a storeroom or other approved premises before clearance. As the goods were lost after clearance from the factory and during transit to the port, the rule did not apply. Remission was therefore unavailable for the transit loss, and the claim was rejected. Case-Laws Central Excise Fri, 01 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54095