`1Case laws pertaining to remission of duty :

Particulars	Citation
1. “Theft‟ or “dacoity‟ cannot be called unavoidable accident within the meaning of the rule 49 of the erstwhile Central Excise Rules, 1944 (now rule 21 of the Central Excise Rules, 2002) and the goods lost in theft or dacoity would not be eligible for remission.	Gupta Metal Sheets v. CCE 2008 (232) ELT 796 (Tri. – LB)
2. Remission of duty possible in case of loss occurring due to de-bagging, shifting of concentrates, seepage of rain water, storage and loading on trucks, accounting method adopted.	UOI v. Hindustan Zinc Limited 2009 (233) E.L.T. 61 (Raj.)