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    <title>2017 (6) TMI 812 - CESTAT CHANDIGARH</title>
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    <description>The Appellate Tribunal ruled in favor of the appellant in an appeal regarding the rejection of a remission of duty claim under Rule 21 of Central Excise Rules, 2002. The rejection based on non-filing of a remission application was deemed incorrect as a letter to the Commissioner was considered an application. Allegations of shortages due to clandestine removal were set aside, with the duty involved quantified at Rs. 10,30,874 in favor of the appellant. The rejection assumptions of withdrawal and lack of diligence in storing goods were also found incorrect. The appellant was granted the remission claim and directed to reverse Cenvat credit on inputs used in manufacturing lost goods.</description>
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    <pubDate>Thu, 15 Jun 2017 00:00:00 +0530</pubDate>
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      <title>2017 (6) TMI 812 - CESTAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=344541</link>
      <description>The Appellate Tribunal ruled in favor of the appellant in an appeal regarding the rejection of a remission of duty claim under Rule 21 of Central Excise Rules, 2002. The rejection based on non-filing of a remission application was deemed incorrect as a letter to the Commissioner was considered an application. Allegations of shortages due to clandestine removal were set aside, with the duty involved quantified at Rs. 10,30,874 in favor of the appellant. The rejection assumptions of withdrawal and lack of diligence in storing goods were also found incorrect. The appellant was granted the remission claim and directed to reverse Cenvat credit on inputs used in manufacturing lost goods.</description>
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      <pubDate>Thu, 15 Jun 2017 00:00:00 +0530</pubDate>
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