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Central Excise - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

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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