M/S MODERN WOLLENS VS THE COMMISSIONER CENTRAL GOODS AND ANR
- न्यायालय
- Rajasthan High Court
- पीठ
- Jodhpur
- तारीख
- 28 जन॰ 2025
- उद्धरण / मामला संख्या
- EXCIA / 78 / 2018
सार
Appellant challenged denial of excise duty remission for 62 stolen wool bales during transit. HELD: Theft during transit constitutes "loss" under Rule 21 of Central Excise Rules, 2002, as goods were beyond manufacturer’s control. Theft is an unavoidable accident unless the respondent’s negligence caused it. Legislative intent protects bona fide manufacturers from undue tax burden in such exceptional circumstances. Impugned order set aside; remission granted. Appeal allowed.
विवरण न्यायालय या डेटासेट के प्रकाशन के अनुसार है। इस फ़ैसले पर भरोसा करने या उद्धृत करने से पहले न्यायालय की प्रति पढ़ें।