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2017 (12) TMI 148 - AT - Central ExciseRemission of duty - case of Revenue is that Since the appellant had not applied for remission of duty, therefore, the entire duty is required to be paid - case of appellant is that application u/r 21 is a mere procedural one and in absence of such application duty cannot be confirmed against them - Held that: - it is crystal clear that on making an application for remission of duty, the proper officer will decide the same after taking into consideration various factors and imposition of such conditions as he deems fit. Therefore, it is not an absolute right but subject to condition that has to be prescribed by the proper officer. Hence, it cannot be considered as a mere procedural or technical formality. Since the applicant has not complied with said provisions, therefore, the duty is required to be paid on the goods claimed to have been destroyed but not cleared to M/s Hindustan Lever Limited and duty was collected from them - appeal dismissed - decided against appellant.
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