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2009 (12) TMI 650 - GOVERNMENT OF INDIA, MINISTRY OF FINANCERevision application - goods destroyed in fire accident - requested for remission of duty - Commissioner (Appeals) rejected the appeal on the ground that the loss of goods is not due to natural causes but due to negligence on the part of the applicant, hence remission of duty under Rule 49 of the Central Excise Rules, 1944 is not available to them – Held that:- applicant’s remission application was rejected by Commissioner Central Excise, order-in-appeal relates to demand of duty and appeal against said order also lies before CESTAT. Both the orders are not of the nature referred to in the first proviso to sub-section (1) of Section 35B of Central Excise Act, 1944, Govt. rejects this revision application is not maintainable as filed beyond jurisdiction
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