https://www.taxtmi.com/caselaws?id=114455 The Tribunal upheld the Commissioner's decision, rejecting the appellants' claim for remission of duty under Rule 21 of the Central Excise Rules, 2002. The appellants' appeal was dismissed as the loss occurred after the goods were removed under bond from the factory without duty payment, making them ineligible for remission. The Tribunal clarified that the loss in a CWC warehouse, where the goods were stored post-removal, did not qualify for remission under Rule 21 as it pertained to specific goods notified under Rule 20. en-us Wed, 31 Mar 2004 00:00:00 +0530 Tue, 15 May 2012 17:40:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114455 The Tribunal upheld the Commissioner's decision, rejecting the appellants' claim for remission of duty under Rule 21 of the Central Excise Rules, 2002. The appellants' appeal was dismissed as the loss occurred after the goods were removed under bond from the factory without duty payment, making them ineligible for remission. The Tribunal clarified that the loss in a CWC warehouse, where the goods were stored post-removal, did not qualify for remission under Rule 21 as it pertained to specific goods notified under Rule 20. Case-Laws Central Excise Wed, 31 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114455