Remission of duty - Rule 21 of CER, 2002 - goods destroyed by ...
Remission of Duty Granted u/r 21 for Goods Destroyed by Fire After Objective Assessment by Commissioner.
May 9, 2017
Case Laws Central Excise AT
Remission of duty - Rule 21 of CER, 2002 - goods destroyed by fire - The satisfaction envisaged by the rule is not arbitrary satisfaction but the judicial satisfaction of the Commissioner based upon objective analysis of the facts - remission allowed - AT
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