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Remission of duty - Rule 21 of Central Excise Rules, 2002 - Although everybody protects their goods from rain but when there was water logging of 4 to 5 feet, in that circumstances, it cannot be alleged that appellant was not diligent in storing the goods. Therefore, the said allegation for denial of remission claim is wage and baseless.
Remission of duty - Rule 21 of Central Excise Rules, 2002 - Although everybody protects their goods from rain but when there was water logging of 4 to 5 feet, in that circumstances, it cannot be alleged that appellant was not diligent in storing the goods. Therefore, the said allegation for denial of remission claim is wage and baseless.
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