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2008 (3) TMI 117 - CESTAT, CHENNAIRemission of duty on the damaged goods - cement got solidified and became unfit for marketing as the same was damaged in the heavy rains - finished goods got damaged owing to natural causes and that the remission sought by the assessee has to be allowed - Commissioner is not justified in attributing the damage to the failure of the assessee to safeguard excisable goods on which duty was payable – remission allowed
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