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2016 (11) TMI 410 - AT - Central ExciseImposition of penalty under Rule 25 & 27 - fire accident - 1874.500 kg. P.U. Foam blocks completely destroyed - Held that: - no finding against the appellant of any contumacious conduct, negligence or operating of their factory without proper consent as required under the law’s - penalty imposed set aside - appeal allowed. Remission claim - levy of duty - Held that: - there is no dispute as to the occurrence of the fire in the factory of the appellant - the rejection of remission claim is without any justified reason - appeal allowed. Decided in favor of assessee.
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