TMI Blog2004 (3) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner of Central Excise, Chandigarh-I - 2002 (145) E.L.T. 535. Therefore, the stay application is allowed. 2. In my view, the appeal itself can be disposed of on merits. In this appeal filed against the impugned order-in-appeal by the appellants, the issue relates to the remission of the duty on the goods lost in fire. 3. The remission has been disallowed to the appellants only on the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere lying at that time therefore, the appellants' claim for remission of duty could not be rejected. The case of the appellants stands squarely covered by the ratio of law laid down in the above referred case. 4. Consequently, the impugned order is set aside. The appeal of the appellants is allowed with consequential relief if any permissible under the law. - - TaxTMI - TMITax - Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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