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2016 (2) TMI 1117 - CESTAT NEW DELHIRemission of duty - theft of goods - Rule 21 of the Central Excise Rules, 2002 - denial on the ground that theft of excisable goods cannot be equated with goods lost or destroyed by natural causes or unavoidable accident, and thus, remission of duty on the stolen goods is outside the scope and purview of Rule 21 - Held that: - On perusal of Rule 21 ibid, it reveals that the Commissioner is empowered to grant remission of duty, in the eventuality, when the same have been lost or destroyed by natural causes or on account of unavoidable accident - Whether theft can be considered as unavoidable accident within the meaning of the said rule, so as to remit Excise duty on the goods so lost, has been answered negatively by the Larger Bench of the Tribunal in the case of Gupta Metal Sheets Vs. CCE, Gurgaon [2008 (10) TMI 60 - CESTAT NEW DELHI], where it was held that theft cannot be considered as ‘natural cause’ - appeal dismissed - decided against appellant.
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