Home Case Index All Cases Central Excise Central Excise + CGOVT Central Excise - 2013 (7) TMI CGOVT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (7) TMI 131 - GOVERNMENT OF INDIARemission of duty under Rule 21 of the Central Excise Rules, 2002 – Loss after removal of goods from the factory. - Held that:- As per Rule 21 of the said rules, remission of duty is allowed if the loss of goods occurs due to natural or unavoidable accident, at any time before removal of goods from factory of manufacture. In the instant case, the goods were removed from factory and loss had occurred after removal of goods. As such, remission of duty sought in this case is not covered in the provision of said Rule 21. Case law of Tribunal in case of Sree Narasimha Textiles Ltd. [2008 (9) TMI 328 - CESTAT, CHENNAI], is not applicable to this case as much as the said case law deals with Rule 49 of the erstwhile Central Excise Rules, 1944; while this remission claim is in terms of Rule 21 of the Central Excise Rules, 2002. - Decided against the Assessee.
|