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    <title>High Court Stresses Importance of Substantive Compliance in Duty Remission Under Chapter 18 of Central Excise Manual.</title>
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    <description>Remission of duty - What is provided under Chapter 18 of the C.B.E. &amp; C.’s Central Excise Manual cannot be said to be procedural condition of technical nature. It is substantive condition, and therefore, non-observance of the same is not condonable and is likely to facilitate the commission of fraud and administrative inconvenience - HC</description>
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