https://www.taxtmi.com/caselaws?id=271508 Remission of duty under Rule 21 was available where molasses were lost by natural causes, and the decisive issue was whether the loss was established. The record showed that remission applications had been filed, the shortage remained within the prescribed limit, and there was no evidence disproving the loss. Rule 21 did not impose a 24-hour intimation requirement as a condition precedent to remission. A substantive statutory benefit could not be denied on a technical objection where the loss itself was not controverted, so the denial of remission was unsustainable and relief was due. en-us Thu, 17 Sep 2015 00:00:00 +0530 Thu, 04 Feb 2016 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271508 Remission of duty under Rule 21 was available where molasses were lost by natural causes, and the decisive issue was whether the loss was established. The record showed that remission applications had been filed, the shortage remained within the prescribed limit, and there was no evidence disproving the loss. Rule 21 did not impose a 24-hour intimation requirement as a condition precedent to remission. A substantive statutory benefit could not be denied on a technical objection where the loss itself was not controverted, so the denial of remission was unsustainable and relief was due. Case-Laws Central Excise Thu, 17 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271508