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2007 (3) TMI 585 - AT - Central ExciseExtract: .......oity would be unavoidable accident within the meaning of Rule 49 so as to merit remission of excise duty on the goods so lost. The matter is, therefore, referred to Larger Bench for decision. Necessary directions may be obtained by the Registry for placing this appeal before the Larger Bench for disposal. (Pronounced and dictated in the open Court)
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