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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 ..... it 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. - Excise Appeal No.2343 of 2006 - A/56513/2016-EX[DB] - Dated:- 23-2-2016 - Shri S.K. Mohanty, Member (Judicial) And Shri B. Ravichandran, Member (Technical) Shri Ankit Totuka, Advocate for the appellant. Shri Govind Dixit, Authorized Representative (DR) for the Respondent. ORDER Per: S.K. Mohanty This appeal is directed against the impugned order dated 08/5/2006 passed by the Commissioner, Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed the remission claim before the Jurisdictional Commissioner of Central Excise, claiming remission of Excise duty alongwith interest already deposited earlier. The application of the appellant was rejected by the Commissioner of Central Excise on the ground that since theft has occurred after the goods were removed from assessee s premises, the provisions of Rule 21 ibid will not be applicable for remission of duty. Hence, this present appeal before the Tribunal. 3. Shri Ankit Totuka, learned Advocate, for the appellant submits that as per the agreed terms, sale of Wool Tops was on Free on Board (FOB) basis, according to which, the appellant was responsible for delivering the goods at the Port of Loading. Thus, the place of removal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ischarge by the appellant and that such duty was claimed as remission under Rule 21 ibid. 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 (supra) . The relevant paragraphs in the said decision is extracted herein below:- 8. Natural cause has to be understood in the sense of some natural phenomenon i.e. vagar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cident means, an event without apparent cause, an unfortunate event, especially, one causing physical harm or damage, brought about unintentionally; occurring of things by chance (see Concise Oxford Dictionary, Ninth Edition). Theft and dacoity are committed by a design and they cannot be said to be accident by any logic. By taking due care and caution they can be avoided and, therefore, it cannot be said that theft or dacoity is unavoidable accident . 7. In view of the categoric findings of the Larger Bench of this Tribunal that theft cannot be considered as natural cause , we are of the view that the decision cited by the learned Advocate in the case of CCE, Coimbatore Vs. Sree Narasimha Textiles Ltd. (supra) cannot be relied ..... X X X X Extracts X X X X X X X X Extracts X X X X
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