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2018 (3) TMI 608 - AT - Central ExciseRemission of duty - it was alleged that the appellant did not file a remission application in terms of the provisions of Rule 21 - it was also alleged that the returns for the period was not filed within the time - time limitation - Held that: - The Revenue has taken a period of four years in issuing the show cause notice even though the fact of the fire having occurred in their factory and having destroyed the final product was brought to the notice of the Revenue. The Tribunal in the case of CCE, Daman Vs. Mayank Electro Ltd. [2007 (3) TMI 645 - CESTAT, AHMEDABAD] has observed that the fire accident having brought to the notice of the Revenue, there could be no ground for any suppression, fraud or mis-statement and as such the show cause notice having been issued by invoking the longer period of limitation was barred by limitation. Appeal allowed - decided in favor of appellant.
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