Normal loss of finished goods is also liable to duty unless remission application is filed for such

Excise & Customs : Limit of wastage specified by Circular is outer limit and cannot be read as amounting to 'lesser production or not manufactured' so as to give go-by to rule 21; hence, even if alleged loss is within permissible limits, assessee must file remission application under rule 21 and without same, duty is payable