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Remission of duty - Rule 21 of Central Excise Rules 2002 - Although everybody protects their goods from rain but when there was water logging of 4 to 5 feet in that circumstances it cannot be alleged that appellant was not diligent in storing the goods. Therefore the said allegation for denial of remission claim is wage and baseless.

Central Excise - Remission of duty - Rule 21 of Central Excise Rules, 2002 - Although everybody protects their goods from rain but when there was water logging of 4 to 5 feet, in that circumstances, i .....

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