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2016 (1) TMI 1148 - CESTAT ALLAHABADRemission of duty - Reversal of Cenvat credit - loss by storm - Registration surrendered online - Held that: - the revenue have not disputed the event of storm on 17/4/11. Secondly, the loss by storm have been surveyed by National Insurance Company through their surveyors and thus the details of loss have been verified and are unavailable on record - the remission claim under Rule 21 cannot be rejected only on the ground that the appellant have approached the revenue after much delay of about 20 months The revenue had some information about disturbance by storm in the appellant's unit, resulting into disruption of production et cetera - the revenue had some information about disturbance by storm in the appellant's unit, resulting into disruption of production et cetera - Appeal allowed by way of remand.
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