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2008 (4) TMI 613 - CESTAT, NEW DELHIExtract: .......eyor rsquo s report, F.I.R. and other evidences in order to establish that the goods were destroyed due to unavoidable accident. So, the case laws relied upon by the ld. DR are not applicable. 9. emsp In view of the above, the order of the Commissioner is set aside and the appeal is allowed. (Order dictated and pronounced in open court on 2-4-2008)
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