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    <title>2015 (1) TMI 411 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the appeal, holding that loss after the time of removal, including for goods cleared for export, does not qualify for remission of duty under Rule 21 of the Central Excise Rules, 2002. The decision emphasized the significance of interpreting statutory provisions in accordance with the specific context and legal framework concerning remission of duty for lost or destroyed goods.</description>
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      <description>The Tribunal dismissed the appeal, holding that loss after the time of removal, including for goods cleared for export, does not qualify for remission of duty under Rule 21 of the Central Excise Rules, 2002. The decision emphasized the significance of interpreting statutory provisions in accordance with the specific context and legal framework concerning remission of duty for lost or destroyed goods.</description>
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