2008 (5) TMI 176

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..... voidable accidents, remission cannot be denied - demand confirmed before remission application was decided - in the absence of decision on the remission application, appellate authority was not justified in setting aside the demand - E/95 and 685/2007 - A/1058-1059/2008-WZB/AHD - Dated:- 15-5-2008 - Ms. Archana Wadhwa, Member (J) Shri Sameer Chitkara, SDR, for the Appellant. Shri Anand .....

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..... ut observes that the same is a (sic) which is a man-made situation and cannot be held to be unavoidable accident. He also refers to some Board's instructions laying down that no remission of duty in case of theft should be allowed, since the goods are available for consumption somewhere else. 3. I find that the fact that the appellant's factory was set ablaze by 4000 to 5000 people, during the .....

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..... tial relief. 4. As regards the Revenue's appeal, I find that the demand was raised and confirmed against the assessee before remission application was decided by Commissioner. On appeal against the said confirmation of demand, Commissioner (Appeals) accepted the assessee's stand and allowed the appeal. The said order of Commissioner (Appeals) is impugned before me on the ground that in the abs .....

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