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Remission of duty

Rule 17 - Rules - Central Excise Rules, 2017 - Rule 17 - 17. .- (1) Where it is shown to the satisfaction of the Principal Commissioner or Commissioner, as the case may be, that goods have been lost or destroyed by natural causes or by unavoidable ac .....

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such duty does not exceed ten thousand rupees, the provisions of this rule shall have effect as if for the expression "Principal Commissioner or Commissioner, as the case may be ", the expression "Superintendent of Central Excise" .....

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case may be , the expression "Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be", has been substituted: Provided also that where such duty exceeds One lakh rupees but does not exceed .....

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