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    <title>2015 (12) TMI 1594 - CESTAT  ALLAHABAD</title>
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    <description>The Tribunal ruled in favor of the appellant, M/s. Sumit Chemicals Pvt. Ltd., allowing the remission claim for finished goods and semi-finished goods. The denial of remission by the Commissioner was overturned as the Tribunal found no negligence on the part of the appellant and determined that the fire was beyond their control. The certification from the Fire Department confirming the accidental nature of the fire played a crucial role in the decision. Consequently, the appellant was granted relief for the losses incurred on finished goods and semi-finished goods.</description>
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      <link>https://www.taxtmi.com/caselaws?id=188042</link>
      <description>The Tribunal ruled in favor of the appellant, M/s. Sumit Chemicals Pvt. Ltd., allowing the remission claim for finished goods and semi-finished goods. The denial of remission by the Commissioner was overturned as the Tribunal found no negligence on the part of the appellant and determined that the fire was beyond their control. The certification from the Fire Department confirming the accidental nature of the fire played a crucial role in the decision. Consequently, the appellant was granted relief for the losses incurred on finished goods and semi-finished goods.</description>
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