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Central Excise - Highlights / Catch Notes

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Remission of duty - fire broke out accidentally - loss and ...

Central Excise

April 28, 2017

Remission of duty - fire broke out accidentally - loss and destruction of goods because of accidental fire which took place in the appellant factory falls within the meaning of the phrase "goods have been lost or destroyed for natural causes or by unavoidable accident for the purposes of remission duty under Rule-21 of CER, 2002 - remission allowed. - HC

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