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2016 (11) TMI 999 - AT - Central ExciseRemission of duty - goods lost during the period from August, 2007 to August, 2008 under Rule 21 of the Central Excise Rules, 2002 - finished goods are of volatile nature - Held that: - there is no dispute on the evaporation loss upon which remission of duty was claimed. The CBEC vide Circular No. 246/80/96-CX dated 01.10.1996 clarified that gasses falling under chapter 28 and 29 produced in a factory and allowed to escape in the atmosphere are not liable to duty. On the basis of the said Circular, the Tribunal allowed the remission application on identical situation as held in the case of CCE vs. B.O.C. India Ltd [2007 (5) TMI 13 - HIGH COURT ,DELHI]. No reason found to reject the application for remission of duty filed by the appellant - appeal allowed.
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