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2011 (3) TMI 48

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..... the appellants and the same has attained finality - Hence, the claim of remission of duty on account of fire has been allowed - Appeal is allowed with consequential relief in favour of assessee. - E/3326/03 - - - Dated:- 9-3-2011 - Mr. Ashok Jindal, Mr. P.R. Chandrasekharan, JJ. Shri T.C. Nair, Consultant for the appellant Shri N.A. Sayyad, JDR for the respondent Per .....

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..... d goods lying in stock as on 19.12.2000 has led to clearance of the same without the cover of invoice thereby contravening Rule 173G(2) read with Rule 52A of the Central Excise Rules, 1944; (iii) the destruction of the finished goods lying in stock as on 19.12.2000 has led to clearance of the same without determining the correct amount of duty leviable thereon, and without discharging the same .....

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..... fire broken in their factory and the said claim was denied on account of the intimation of fire was sent to the department on the ground that application for remission was filed late. Therefore these demands have been confirmed against the appellants. He further submitted that the order of denial of remission of duty was appealed against by the appellants before this Tribunal and this Tribunal vi .....

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