2009 (3) TMI 795

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..... r]. As the issue is covered by the decision of the Hon ble Madras High Court, hence, the Appeal itself is being taken up for hearing. 2. Heard both sides. The demand was confirmed after rejecting the request for remission of duty under Rule 21 of the Central Excise Rules, 2002. The appellants seek remission of duty on the ground that the excisable goods were stolen from the factory. The ap .....

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..... on the decision of the Hon ble Calcutta High Court in the case of Bavaji and Motibai (supra) I find that the Hon ble Madras High Court in the case of M/s. Golden Hills Estates (supra) has taken into consideration the decision of the Calcutta High Court and in Para 8 of the judgment, the Hon ble Madras High Court has disagreed with the view taken by the Hon ble Calcutta High Court and has held tha .....

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