1994 (6) TMI 93

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....s enjoined under Rule 49(1) of the Central Excise Rules, 1944. The appellants have failed to substantiate as to why there was a delay in filing FIR and whether or not the deptt. was intimated about the theft within specified time limit of 48 hours. It is for them to substantiate as to what security steps had been taken by them to prevent such an incidence and how the theft became unavoidable for them despite security measures. The Asstt. Collector has rightly rejected the refund claim. I find no reason to interfere with the orders appealed against. The appeal is rejected and disposed of accordingly." 2. Briefly stated the facts of the case are that the appellant filed a refund claim amounting to Rs. 4,328/- on 16-11-1988 on account o....

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....e question of meaning of loss by natural cause or by avoidable accident, the appellant referred to the decision of the Delhi High Court cited supra in which it was held :- "According to Webster's Third New International Dictionary, the word `loss' means `the act or fact of losing, failure to keep possession, deprivation, theft of property'. In the same dictionary, the word `lost' is defined as meaning `not made use of, ruined or destroyed physically or morally, parted with, no longer possessed, taken away or beyond reach or attainment'. According to Law Lexicon, Vol. II page 44, the word `loss' has no precise hard and fast meaning. It is a generic and a comprehensive term covering different situations. Loss results when a thing is destroye....