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2011 (4) TMI 1084 - CESTAT, NEW DELHIRemission of duty - remission of duty is being claimed on the ground that the goods in respect of which the remission of duty has been claimed were a lost/destroyed due to an unavoidable accident - remission has been claimed on the ground that the goods, in question, were lost/destroyed due to unavoidable accident, the appellant have to prove beyond doubt the accident which resulted in loss was actually unavoidable – Held that:- appellant have not been able to explain as to how the bottom of the tank got burst. In view of this, this is not the case for total waiver from the requirement of pre-deposit. The appellant are directed to deposit an amount of Rs. 12,00,000, On deposit of this amount within the stipulated period, the requirement of balance amount of duty, interest and penalty shall stand waived and recovery thereof stayed till the disposal of the appeal
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