Assessee Must Follow Rule 21 Procedure to Claim Excise Duty Remission for Goods Lost Naturally Within Limits.

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....Remission of duty - even if in the facts of the case, the assessee claims remission from excise duty of goods said to have been lost in natural course, within the permissible limit, as per the circulars, he has to follow the procedure prescribed under Rule 21 of the Rules - HC....