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2013 (2) TMI 89 - CESTAT KOLKATARemittance of duty - Held that:- The goods were damaged and were lying in the factory and Commissioner (Appeals) has only ordered that the application for remission of duty has to be considered first. In these circumstances, no reason to interfere in the above findings of the Commissioner (Appeals)- Revenue's appeal which is devoid of merit is dismissed.
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