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2016 (2) TMI 213 - CESTAT ALLAHABADRemission of duty - molasses lost during storage under Rule 21 of the Central Excise Rules - information delayed for occurrence of loss - Held that:- Remission of duty in terms of Rule 21 is permissible subject to the satisfaction that the goods are lost by natural causes. Even if the applications were not submitted within the prescribed time, although Revenue has not been able to show us the Board Circulars, no evidence is on record to show that the loss did not occur. It is also not on record whether during the three year period in question, the unit was ever visited by officers of the Audit etc. and whether any effort to investigate was made. The substantive benefit cannot be denied on the technical ground that the information was not given to the Revenue within 24 hours. It is not disputed that the loss is within the prescribed limit of 2%. Rule 21 does not lay down any procedure for giving information within 24 hours. Therefore, the substantive benefit cannot be denied in the statute by prescribing time limit of 24 hours, which is not laid down in law. - Decided in favour of assessee
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