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Central Excise - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

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


Respondent Ineligible for Duty Remission on Storage Losses Without Application, Even if Rule 21 Conditions Met.

July 6, 2016

Case Laws     Central Excise     CGOVT

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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