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2012 (6) TMI 463 - CESTAT, KOLKATARemission of duty - loss of goods due of fire - Demand imposed on assumption that appellants have claimed insurance loss on goods, semi-finished goods and waste and combined due to fire whereas no duty is paid on the said goods - Held that:- Demand of duty is linked with the remission of duty. Undisputedly the application for remission of duty is not yet decided, hence, case is remanded to lower adjudicating authority to decide the issue after the disposal of the application for remission. Since case pertains to year 1986-87, Commissioner is directed to dispose of remission application within 4 months from the date of receipt of this order and lower adjudicating authority should decide the demand cum Show Cause Notice within 1 month from the date of disposal of the remission application.
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