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    <title>Factory Fire Deemed Unavoidable Accident; Remission of Duty Granted u/r-21, Central Excise Rules 2002.</title>
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    <description>Remission of duty - fire broke out accidentally - loss and destruction of goods because of accidental fire which took place in the appellant factory falls within the meaning of the phrase &quot;goods have been lost or destroyed for natural causes or by unavoidable accident for the purposes of remission duty under Rule-21 of CER, 2002 - remission allowed. - HC</description>
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