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2004 (2) TMI 124 - AT - Central ExciseExtract: .......factory. The Tribunal, in the case of Siraj Sons, Bombay v. Collector of Central Excise, Bombay-I (supra), has held that waiver of duty not claimable if goods destroyed by fire after clearance and before export. Following ratio of the Tribunal decision referred to above, we do not find any merit in the appeal. In the result, the appeal is rejected.
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