Remission of Duty Granted: Rule 21 Central Excise Rules, 2002, Overturned Due to Severe Waterlogging, No Negligence Found.

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....Remission of duty - Rule 21 of Central Excise Rules, 2002 - Although everybody protects their goods from rain but when there was water logging of 4 to 5 feet, in that circumstances, it cannot be alleged that appellant was not diligent in storing the goods. Therefore, the said allegation for denial of remission claim is wage and baseless.....