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2015 (11) TMI 766 - CESTAT AHMEDABAD

2015 (11) TMI 766 - CESTAT AHMEDABAD - TMI - Remission of duty - Duty demand - Held that:- Consequent to the remission application, the jurisdictional Central Excise officer raised the demand of duty on the goods destroyed in the fire. The Commissioner (Appeals) set-aside the demand of duty following the Tribunal order. The instant appeal is filed against the order of the Commissioner (Appeals). I find that the Tribunal allowed the remission application which is further upheld by the Hon'ble Guj .....

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esentative for the Revenue and on perusal of the records, I find that the Respondents were engaged in the manufacture of excisable goods classifiable under Chapter 28, 29 and 38 of the Schedule to the Central Excise Tariff Act, 1985. There was a fire in the Respondent s factory and the goods were destroyed therein. The respondent filed application for remission of duty under the provisions of Rule 21 of the Central Excise Rules, 2002, which was ultimately allowed by the Tribunal. The Revenue cha .....

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