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    <title>2013 (8) TMI 392 - CESTAT AHMEDABAD</title>
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    <description>Fire destruction of excisable or imported goods was treated as a basis for interim relief under the remission framework in Section 23 of the Customs Act and Rule 21 of the Central Excise Rules. Because the fire was undisputed and the only objection concerned alleged lack of adequate precautions, the appellant was granted total waiver of pre-deposit and stay of recovery pending appeal. The reference to the disputed duty not being included in any insurance claim was noted for verification at the regular hearing.</description>
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      <description>Fire destruction of excisable or imported goods was treated as a basis for interim relief under the remission framework in Section 23 of the Customs Act and Rule 21 of the Central Excise Rules. Because the fire was undisputed and the only objection concerned alleged lack of adequate precautions, the appellant was granted total waiver of pre-deposit and stay of recovery pending appeal. The reference to the disputed duty not being included in any insurance claim was noted for verification at the regular hearing.</description>
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