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2016 (9) TMI 530 - AT - Central ExciseDemand - goods lost in fire during the pendency the claim of remission of duty - Revenue claimed that they have conveyed the order of rejection of claim of remission of duty on 04.12.2012 and claim of the respondent is that no intimation was given prior to 11.12.2012 - Held that:- there is factual error either both of the sides, therefore, both the sides were asked to file an affidavit in support of their claim. As directed by this Tribunal, the respondent filed an affidavit that till 11.12.2012, no intimation of the order of rejection of claim of remission of duty was intimated either to the respondent or to the Ld. Commissioner (A). But no affidavit has been filed by the Revenue to support their claim that they have intimated order of rejection of claim of remission of duty on 04.12.2012 but the Ld. AR today submitted that it was intimated only on 19.12.2012. Therefore, I do not find any infirmity in the impugned order. As the Ld. Commissioner (A) has rightly held that the adjudication order of demanding duty from the respondent is pre mature. - Appeal disposed of
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