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2013 (8) TMI 392 - AT - Central ExciseRemission under Rule 21 of the Central Excise Rules, 2002 and under Section 23 of the Customs Act – Fire Accident in the in the factory and the applicant - Applicants procured the raw material as well as the capital goods indigenously as also imported, without payment of duty – Held that:- Revenue is not disputing the incident of fire – Also, ld. Sr. Counsel appearing on behalf of the applicant made a statement that the duties in respect of Excise and Customs regarding which remission claim are not part of their insurance claim - Application for waiver of the pre-deposit of the dues is allowed and recovery thereof stayed during the pendency of the appeal – Decided in favor of Assessee.
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