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2007 (12) TMI 55 - CESTAT, KOLKATAImpugned goods were lost on account of theft after depositing in the warehouse of the respondents but before clearance for home consumption on payment of duty - goods have been stolen, they have to be treated as lost by way of pilferage and hence the remission cannot be granted under Section 23 - we direct the lower appellate authority to decide on the quantum of duty to be paid by the respondents deciding on the dispute of classification and rate of duty in respect of the impugned goods
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