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    <title>2011 (2) TMI 741 - CESTAT, DELHI</title>
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    <description>Loss of excisable sugar occurring during reprocessing did not fall within Rule 21, because the goods were not lost or destroyed by natural causes, unavoidable accident, or becoming unfit for consumption or marketing. On that basis, remission under Rule 21 was not required, and no duty was payable on the quantity lost in reprocessing. The resulting demand and penalty were therefore unsustainable.</description>
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      <description>Loss of excisable sugar occurring during reprocessing did not fall within Rule 21, because the goods were not lost or destroyed by natural causes, unavoidable accident, or becoming unfit for consumption or marketing. On that basis, remission under Rule 21 was not required, and no duty was payable on the quantity lost in reprocessing. The resulting demand and penalty were therefore unsustainable.</description>
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