https://www.taxtmi.com/caselaws?id=260070 The High Court held that following the procedure under Rule 21 for remission is mandatory, even if the loss is within the permissible limit. The Court emphasized strict adherence to statutory requirements and quashed the Tribunal's decision, remanding the matter for verification of the remission application filing. The Court clarified the Tribunal's authority for factual findings and allowed the appeal for statistical purposes. en-us Mon, 04 May 2015 00:00:00 +0530 Thu, 27 Aug 2015 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260070 The High Court held that following the procedure under Rule 21 for remission is mandatory, even if the loss is within the permissible limit. The Court emphasized strict adherence to statutory requirements and quashed the Tribunal's decision, remanding the matter for verification of the remission application filing. The Court clarified the Tribunal's authority for factual findings and allowed the appeal for statistical purposes. Case-Laws Central Excise Mon, 04 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260070