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Central Excise - Highlights / Catch Notes

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Remission of duty - What is provided under Chapter 18 of the C.B. ...


High Court Stresses Importance of Substantive Compliance in Duty Remission Under Chapter 18 of Central Excise Manual.

August 25, 2017

Case Laws     Central Excise     HC

Remission of duty - What is provided under Chapter 18 of the C.B.E. & C.’s Central Excise Manual cannot be said to be procedural condition of technical nature. It is substantive condition, and therefore, non-observance of the same is not condonable and is likely to facilitate the commission of fraud and administrative inconvenience - HC

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