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    <title>2009 (10) TMI 740 - CESTAT AHMEDABAD</title>
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    <description>Delay of 40 days in filing the appeal was condoned because the explanation of consultant-related delay and illness was supported by the record and was not disputed on facts. Remission of duty on finished goods destroyed in fire was also allowed, as delay in filing the remission application was held not to be a valid standalone ground for rejection where the loss was undisputed. The objection based on non-reversal of Cenvat credit was rejected in light of Tribunal precedent and the Board circular, and remission was granted on the destroyed finished goods.</description>
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      <description>Delay of 40 days in filing the appeal was condoned because the explanation of consultant-related delay and illness was supported by the record and was not disputed on facts. Remission of duty on finished goods destroyed in fire was also allowed, as delay in filing the remission application was held not to be a valid standalone ground for rejection where the loss was undisputed. The objection based on non-reversal of Cenvat credit was rejected in light of Tribunal precedent and the Board circular, and remission was granted on the destroyed finished goods.</description>
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