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1997 (12) TMI 312 - AT - Central ExciseExtract: ........ In a case of this kind, where complete stock has been burnt, once it is held that no duty is payable on them by application of the first proviso to sub-rule (1) of Rule 49, no further action is necessary. In view of this, the appeal succeeds on the point that it was caused by unavoidable accident. 5. emsp Appeal allowed. Impugned order set aside.
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