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2008 (7) TMI 344 - CESTAT AHMEDABADRemission of duty denied on goods destroyed in transit due to accident while being transported to SEZ - letter issued by Assistant Commissioner communicating rejection of the request on the ground that as per Rule 21 of CER, 1944, remission can be granted only in respect of losses before removal of goods from the factory - what has been communicated is only administrative decision without considering all relevant points and is not an appealable order, I feel that it will be appropriate to remand the case to the Commissioner
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