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2016 (1) TMI 1186 - AT - Central ExciseRemission of duty - Lost in fire - Demand - Rule 49 of CER, 1944 read with Rule 21 of CER, 2002 - Held that: - The conditions which has been prescribed for remission of duty, are natural causes, or unavoidable accident and the product becoming unfit for human consumption or marketing. The ld. Commissioner have also erred in holding that electric short circuit in his view cannot be said to be a natural cause. Under the facts that all the records of the appellant had been destroyed in fire, the ld. Commissioner and have erred in observing that in the intimations given to the Revenue recording the fact of fire and loss given on 24-05-1999 and 07-02-2000 without any supporting or statutory records to the satisfaction of the Revenue Officer - Appeal allowed - decided in favor of the assessee.
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