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2010 (5) TMI 417 - CESTAT, NEW DELHIRemission of duty – Goods unfit for sale or marketing shall not be dutiable and duty thereon can be remitted under law - deficiency in quantity of the excisable goods resulting out of natural cause – Held that: - remission claim on the goods was loss due to rain water rendering the goods unfit for marketing - if it is seen that if the goods have been lost by natural causes, duty is not payable - Revenue’s appeal is bound to be dismissed.
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