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2008 (3) TMI 118 - CESTAT, KOLKATARemission of duty in respect of the goods damaged by natural causes i.e. flood - there was no dispute about the damage of the goods - loss not being in dispute and non-recovery of duty from insurance company not also being in dispute it would be proper at the interest of justice to invoke second proviso to Rule 49 of Central Excise Rules, 1944 to grant remission
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