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    <title>2009 (4) TMI 816 - COMMISSIONER OF CENTRAL EXCISE (APPEALS),  PUNE-II</title>
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    <description>The appeal was allowed, setting aside the order of the Joint Commissioner, Central Excise, Pune-II. The appellant was directed to pay duty on destroyed goods based on values excluding the duty element. The reversal of Cenvat credit was to be decided by the Commissioner, Central Excise, Pune-II. No penalty was imposed on the appellant due to the unforeseen nature of the fire accident and absence of intent to evade duty.</description>
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      <description>The appeal was allowed, setting aside the order of the Joint Commissioner, Central Excise, Pune-II. The appellant was directed to pay duty on destroyed goods based on values excluding the duty element. The reversal of Cenvat credit was to be decided by the Commissioner, Central Excise, Pune-II. No penalty was imposed on the appellant due to the unforeseen nature of the fire accident and absence of intent to evade duty.</description>
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