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2018 (9) TMI 637 - CESTAT CHANDIGARHFinished goods lost in fire - Demand - claim of remission of duty was pending before the authorities below for consideration but the show cause notice was issued to the appellant to demand duty on the goods lost in fire and the matter was adjudicated - Held that:- Considering the fact that claim of remission of duty on finish goods is still pending for adjudication. In that circumstances, the impugned order is not sustainable in the eyes of law as same as premature - the matter is remanded back to the adjudicating authority with the direction to decide the issue of claim of remission duty on finish goods first and later on to decide the show cause notice in question - appeal allowed by way of remand.
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