M/S MODERN WOLLENS VS THE COMMISSIONER CENTRAL GOODS AND ANR
- Court
- Rajasthan High Court
- Bench
- Jodhpur
- Date
- 28 Jan 2025
- Citation / case number
- EXCIA / 78 / 2018
Summary
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.
Details are as published by the court or dataset. Read the court's copy before relying on or citing this judgment.