2009 (3) TMI 836

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..... issue is involved in both these appeals and, therefore, both are being taken up together for disposal. 2. The relevant facts of the case, in brief, are that the appellants are engaged in the manufacture of Cotton Yarn. On 12-3-98 fire broke out in the appellants factory and damaged finished goods. On 12-3-98 was Thursday and next day was holiday being Holi festival and thereafter it were Satur .....

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..... Commissioner (Appeals) against which appeal No. 1575/08 was filed. In the meantime, by Order-in-Original dated 27-11-2006 the Commissioner of Central Excise rejected the remission application against which the appellants appeal No. E/383/07. 3. Learned Advocate on behalf of the appellants submits that the Commissioner of Central Excise rejected the application on the ground that intimation was n .....

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..... he fire accident report. 5. After hearing both sides and on perusal of the record, I find that on 17-3-98 the Range Suptd. was informed about the fire accident but on perusal of the letter dated 12-3-98 addressed to the Asst. Commissioner of Central Excise it appears that on 16-3-98 the appellants intimated the fire accident to the Asst. Commissioner which is next working day. It is revealed fro .....

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