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    <title>2011 (4) TMI 1134 - ANDHRA PRADESH HIGH COURT</title>
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    <description>The Court dismissed the appellant&#039;s appeal against duty recovery for destroyed goods, emphasizing the need to prove goods&#039; unfitness for consumption to claim duty remission under Rule 21 of the Central Excise Rules, 2002. The judgment upheld the decisions of the appellate Commissioner and CESTAT, concluding that the appeal lacked substantial legal questions.</description>
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      <description>The Court dismissed the appellant&#039;s appeal against duty recovery for destroyed goods, emphasizing the need to prove goods&#039; unfitness for consumption to claim duty remission under Rule 21 of the Central Excise Rules, 2002. The judgment upheld the decisions of the appellate Commissioner and CESTAT, concluding that the appeal lacked substantial legal questions.</description>
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