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2004 (3) TMI 151 - CESTAT, NEW DELHIExtract: ....... the fire accident is not otherwise admissible to the party under Rule 49 of the Central Excise Rules, 1944. Having found that the goods had been destroyed in fire which broke out due to electrical short circuit, the lower authorities simply ought to have allowed the remission application. The impugned order is set aside and this appeal is allowed.
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