2005 (6) TMI 383

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..... applied for remission of duty paid on 585 MTs of carbon-di-oxide gas which, on account of excessive contamination, with ammonia, was vented out during 2nd to 4th November, 2002. The application was rejected by the Commissioner on the ground that no advance information of the venting-out of the gas was given to the department. The present appeal is against the Commissioner s order. 2. After exami .....

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..... cumstances, I am of the view that the above application of the assessee ought to have been allowed, particularly where their plea of oral intimation of venting out of gas to the Range officer on 5th November, 2002 was not rebutted. 3. The impugned order is set aside and this appeal is allowed with consequential relief. (Dictated and pronounced in open Court) - - TaxTMI - TMITax - Central E .....

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