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2015 (11) TMI 823 - AT - Central ExciseDuty demand - Remission of duty - Held that:- consequential demand of duty, against the remission application was set aside by the Commissioner (Appeals). The Tribunal by Final Order dtd 27.6.2008 rejected the appeal filed by the Revenue. We find that the demand of duty on the goods destroyed by fire on 22.11.2003 was set aside by the Commissioner (Appeals) and upheld by the Tribunal. Therefore, the rejection of application for remission of duty has no consequence as the demand of duty thereon, has already been set aside. - impugned order cannot be sustained. Accordingly, the impugned order is set aside. - Decided in favour of assessee.
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