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Central Excise - Highlights / Catch Notes

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Loss of goods during manufacturing - Remission of duty on ...

Central Excise

July 6, 2016

Loss of goods during manufacturing - Remission of duty on storage losses cannot be claimed by the respondent even when no remission application has been filed by them and it is established to the satisfaction of the competent authority that such loss is due to circumstances referred to in Rule 21 ibid. - CGOVT

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