https://www.taxtmi.com/caselaws?id=329633 The Central Government allowed the Revision Application, setting aside the Order-in-Appeal and upholding the Order-in-Original in a case involving the process loss of Denatured Rectified Spirit. It was determined that the respondent failed to follow the remission procedure under Rule 21 of the Central Excise Rules, 2002, leading to the conclusion that duty remission cannot be claimed without proper compliance. The decision emphasized the necessity of adhering to Rule 21 for remission claims, ultimately resulting in the Order-in-Appeal being set aside. en-us Wed, 27 Jan 2016 00:00:00 +0530 Wed, 15 Feb 2017 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329633 The Central Government allowed the Revision Application, setting aside the Order-in-Appeal and upholding the Order-in-Original in a case involving the process loss of Denatured Rectified Spirit. It was determined that the respondent failed to follow the remission procedure under Rule 21 of the Central Excise Rules, 2002, leading to the conclusion that duty remission cannot be claimed without proper compliance. The decision emphasized the necessity of adhering to Rule 21 for remission claims, ultimately resulting in the Order-in-Appeal being set aside. Case-Laws Central Excise Wed, 27 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329633