https://www.taxtmi.com/forum/issue?id=108534 Destruction of excisable goods under Rule 21 requires prior remission by the competent Central Excise Officer and supervised irrecoverable destruction; the procedure and supervision apply only to dutiable goods. Exempt goods need no remission but manufacturers should intimate the department and keep separate records. Sales at heavily reduced prices will attract departmental scrutiny and require justification to dispel suspicion of duty evasion. en-us Tue, 05 May 2015 11:30:07 +0530 Thu, 23 Jan 2025 15:56:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108534 Destruction of excisable goods under Rule 21 requires prior remission by the competent Central Excise Officer and supervised irrecoverable destruction; the procedure and supervision apply only to dutiable goods. Exempt goods need no remission but manufacturers should intimate the department and keep separate records. Sales at heavily reduced prices will attract departmental scrutiny and require justification to dispel suspicion of duty evasion. Discussion-Forum Central Excise Tue, 05 May 2015 11:30:07 +0530 https://www.taxtmi.com/forum/issue?id=108534