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2023 (4) TMI 869 - CESTAT KOLKATAProtective demand - Remission of duty under Rule 21 of the Central Excise Rules - inputs contained in the finished goods, lost on account of fire - HELD THAT:- In the given factual backdrop, confirmation of the protective demand raised, pursuant to the rejection of the remission application, howsoever authorized is a nullity in law, as this Tribunal has remitted back the matter of a decision on the remission application to the Adjudicating Authority. It is imperative that due consideration is given and a speaking order is pronounced in the matter of the remission application afresh by the lower authority. Any decision on the protective demand Show Cause Notice dated 06.11.2012 issued to the appellants can only be an outcome of the decision in the remission application, outcome of which under the present circumstances is yet pending decision. The order is set aside - appeal disposed off.
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