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2014 (4) TMI 372 - CESTAT BANGALORERemission of duty - Commissioner allowed remission - After grant of remission assessee destroyed goods on which credit was availed - After destruction, Revenue issued SCN that remission was granted erroneously - Held that:- Prima facie, the Deputy Commissioner's order granting remission to the assessee was amenable to review, but it was not reviewed in the Department. That order was carried into effect with the destruction of the goods by the assessee. The goods consequently were not available for removal from the factory. Rule 16(2) presupposed a removal of the goods from the factory - Therefore, appellant can be said to have made out a prima facie case against the impugned demand - Decided in favour of assessee by way of remand.
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