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2008 (10) TMI 63 - HC - Central ExciseTribunal held the assessee entitled to remission of excise duty - Tribunal had independently recorded its satisfaction about the loss/destruction having been sustained by the assessee under the circumstances as covered by Rule 21 – merely because the Tribunal also relied upon the accounting policy of assessee, would not in any manner vitiate the finding of Tribunal. The finding remains the findings of fact - Expression ‘natural causes’ & ‘unavoidable accident’ should be given liberal meaning
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