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    <title>2007 (1) TMI 387 - CESTAT, AHMEDABAD</title>
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    <description>The Tribunal upheld the Commissioner&#039;s decision denying remission of excise duty on goods destroyed in a fire after clearance and payment of duty. It was held that since the goods had already been cleared from the factory after duty payment, the criteria for remission under Rule 21 of the Central Excise Rules, 2002 were not met. The Tribunal found no valid grounds to interfere with the Commissioner&#039;s order and rejected the appeal, emphasizing the importance of meeting specific legal criteria for seeking remission.</description>
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      <description>The Tribunal upheld the Commissioner&#039;s decision denying remission of excise duty on goods destroyed in a fire after clearance and payment of duty. It was held that since the goods had already been cleared from the factory after duty payment, the criteria for remission under Rule 21 of the Central Excise Rules, 2002 were not met. The Tribunal found no valid grounds to interfere with the Commissioner&#039;s order and rejected the appeal, emphasizing the importance of meeting specific legal criteria for seeking remission.</description>
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      <pubDate>Wed, 03 Jan 2007 00:00:00 +0530</pubDate>
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