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    <title>2007 (11) TMI 219 - CESTAT, MUMBAI</title>
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    <description>An order rejecting remission of excise duty was treated as appealable because it affected the assessee&#039;s rights and liability, and the appellate objection based on lack of adjudication failed under the Central Excise Act scheme. On remission, the Tribunal held that denial could not rest solely on failure to intimate a fire within 24 hours, as the cited rules did not impose such a rigid bar and executive instructions could not override the statute. The record also showed intimation to authorities and fire-fighting arrangements, so the adverse finding on lack of reasonable precautions was unsustainable.</description>
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    <pubDate>Fri, 30 Nov 2007 00:00:00 +0530</pubDate>
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      <title>2007 (11) TMI 219 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=4076</link>
      <description>An order rejecting remission of excise duty was treated as appealable because it affected the assessee&#039;s rights and liability, and the appellate objection based on lack of adjudication failed under the Central Excise Act scheme. On remission, the Tribunal held that denial could not rest solely on failure to intimate a fire within 24 hours, as the cited rules did not impose such a rigid bar and executive instructions could not override the statute. The record also showed intimation to authorities and fire-fighting arrangements, so the adverse finding on lack of reasonable precautions was unsustainable.</description>
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      <pubDate>Fri, 30 Nov 2007 00:00:00 +0530</pubDate>
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