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TMI Blog2016 (2) TMI 1117X X X X Extracts X X X X X X X X Extracts X X X X ..... natural causes or unavoidable accident, and thus, remission of duty on the stolen goods is outside the scope and purview of Rule 21 of the Central Excise Rules, 2002. 2. Brief facts of the case are that the appellant is engaged in manufacture of Wool Tops, Woolen Yarn and Poly-wool Yarn falling under Chapter 51 and 55 of the Central Excise Tariff Act, 1985. During the disputed period, the appellant had cleared 95 Bales of Wool Tops from its factory for export to M/s SEFITA, MOROCCO under cover of ARE-I dated 13/11/2003 under bond. The goods were exported through Mumbai Port on 29/11/2003 and the proof of export was submitted by the appellant to the Central Excise Department. Upon receipt of the information from the buyer that the container ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circumstances, the remission of duty on the lost quantity is allowable to the appellant. To substantiate his stand that theft is an unavoidable accident and such event qualify for remission under Rule 21 ibid, the learned Advocate has relied on the decision of Tribunal in the case of CCE, Coimbatore Vs. Sree Narasimha Textiles Ltd. reported in 2009 (239) E.L.T. 86 (Tri. - Chennai). 4. On the other hand, Shri Govind Dixit, the learned DR appearing for the Revenue submits that loss or destruction of excisable goods due to natural causes or unavoidable accident can only be remitted under Rule 21 ibid and not on the ground of loss due to theft. To support his above stand, the learned DR has relied on the decision of this Tribunal in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any means - non-violent or violent - amounting to theft or dacoity under the Indian Penal Code cannot be said to be a natural cause. 'Theft' has been defined in the Indian Penal Code to mean dishonestly taking of any moveable property out of the possession of any person without his consent. Theft is robbery if, in order to the committing of the theft, or in committing the theft, or in carrying away or attempting to carry away property obtained by the theft, the offender voluntarily causes or attempts to cause to any person death or hurt or wrongful restraint, or fear of instant death or of instant hurt, or of instant wrongful restraint. When five or more persons conjointly commit or attempt to commit a robbery, they are said to commit daco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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