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    <title>2017 (8) TMI 986 - GUJARAT HIGH COURT</title>
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    <description>The Tribunal upheld the denial of remission of duty for expired P.P. Medicaments destroyed due to procedural lapses, emphasizing the importance of compliance with prescribed procedures under Chapter 18 of the C.B.E. &amp;amp; C.&#039;s Central Excise Manual. The appellant&#039;s failure to obtain prior permission and follow proper intimation procedures, despite destruction in the presence of FDA officials, led to the dismissal of their appeals. The Tribunal considered remission a substantive right but stressed that adherence to procedural requirements is crucial, affirming the lower authorities&#039; decisions.</description>
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