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    <title>2012 (8) TMI 409 - CESTAT, KOLKATA</title>
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    <description>Remission of duty on breakage and other losses of bottles was held admissible where the declared losses remained below the limit prescribed in the binding departmental circular and were regularly disclosed in periodical returns. The department did not dispute the reported loss figures or establish that they exceeded the permissible threshold, so absence of physical verification alone was not a valid ground to deny remission. The rejection of the remission applications was therefore found unsustainable and the relief was granted.</description>
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      <title>2012 (8) TMI 409 - CESTAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=215724</link>
      <description>Remission of duty on breakage and other losses of bottles was held admissible where the declared losses remained below the limit prescribed in the binding departmental circular and were regularly disclosed in periodical returns. The department did not dispute the reported loss figures or establish that they exceeded the permissible threshold, so absence of physical verification alone was not a valid ground to deny remission. The rejection of the remission applications was therefore found unsustainable and the relief was granted.</description>
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      <pubDate>Tue, 24 Jul 2012 00:00:00 +0530</pubDate>
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