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    <title>2004 (2) TMI 450 - CESTAT, CHENNAI</title>
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    <description>Remission of duty for goods destroyed by storm and rain could not be rejected on a general objection that insufficient precautions were taken; the decisive facts about storage in the open yard, departmental awareness of the storage mode, and any insurance benefit required verification. As the loss itself and the duty quantum were not disputed, the matter was remanded for de novo adjudication by the original authority. If the stated facts and departmental knowledge were found correct, the remission claim was to be accepted.</description>
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      <description>Remission of duty for goods destroyed by storm and rain could not be rejected on a general objection that insufficient precautions were taken; the decisive facts about storage in the open yard, departmental awareness of the storage mode, and any insurance benefit required verification. As the loss itself and the duty quantum were not disputed, the matter was remanded for de novo adjudication by the original authority. If the stated facts and departmental knowledge were found correct, the remission claim was to be accepted.</description>
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