https://www.taxtmi.com/caselaws?id=117955 Remission of duty for insignificant breakage of aerated water bottles was considered admissible where the losses were very small, fell below the tolerance indicated in the Board circular, and no separate duty demand had been raised on the alleged lost goods. The circular also contemplated verification from accounts and records during inspection, so filing delay in the remission applications was not by itself decisive. The claim was supported as bona fide by acceptance of similar remission claims in other units, and rejection solely on delay was unsustainable. en-us Mon, 28 Feb 2005 00:00:00 +0530 Wed, 27 Jun 2012 15:45:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117955 Remission of duty for insignificant breakage of aerated water bottles was considered admissible where the losses were very small, fell below the tolerance indicated in the Board circular, and no separate duty demand had been raised on the alleged lost goods. The circular also contemplated verification from accounts and records during inspection, so filing delay in the remission applications was not by itself decisive. The claim was supported as bona fide by acceptance of similar remission claims in other units, and rejection solely on delay was unsustainable. Case-Laws Central Excise Mon, 28 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117955