2004 (3) TMI 151

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f sugar were completely damaged. They filed an application for remission of duty on the quantity of sugar so damaged. A show cause notice was issued proposing to disallow remission of duty, and the same was contested by the party. The jurisdictional Asstt. Commissioner disallowed remission of duty. The aggrieved party preferred appeal to the Commissioner (Appeals) and the latter passed the followi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ner (Appeals). 2. Heard both sides. Ld. Counsel for the appellants submits that the lower appellate authority has erroneously disallowed the claim for remission of duty on the sugar destroyed in the fire even after recording a finding that the fire had broken out due to electrical short circuit. The DR has endeavoured to justify the impugned order. 3. The operative part of the impugned ord .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X