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2014 (2) TMI 1007 - CESTAT AHMEDABADDenial of remission of duty - destruction of goods - Appellant’s both factories were flooded by water due to heavy rains and flood in Daman Ganga River in August, 2004 - Application was unanswered by the office of the Commissioner of Central Excise or the office of the Assistant Commissioner of Central Excise having jurisdiction over the appellant’s factory - Held that:- the appellant having informed the authorities about the quality of the goods which needs to be destroyed, as being unfit for human consumption, it was for the lower authorities to respond to such a letter received from the appellant and also the remission application. - The lower authorities have not even bothered to call for any details or give any response to the appellant on the remission application. - The appellant had taken all the possible actions from his side to keep the departmeat informed about the requirement of remission of the duty and also of the destruction of the goods. The rejection of the remission applications by the adjudicating authority in these cases is not in consonance with the law and are unsustainable. - Following decision of assessee's own previous case [2008 (4) TMI 636 - CESTAT, AHMEDABAD] - Decided in favour of assessee.
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