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    <title>2017 (5) TMI 393 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal allowed the appeal, setting aside the Commissioner&#039;s rejection of the remission claim for goods destroyed in a fire incident at the appellant&#039;s factory. The Tribunal found that the loss was due to an unavoidable accident caused by an electric short-circuit, and the appellant had cooperated with investigations. Emphasizing the need for objective analysis, the Tribunal ruled in favor of the appellant&#039;s entitlement to remission under Rule 21 of the Central Excise Rules, granting consequential benefits and highlighting the importance of judicial satisfaction in evaluating such claims.</description>
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    <pubDate>Fri, 28 Apr 2017 00:00:00 +0530</pubDate>
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      <description>The Tribunal allowed the appeal, setting aside the Commissioner&#039;s rejection of the remission claim for goods destroyed in a fire incident at the appellant&#039;s factory. The Tribunal found that the loss was due to an unavoidable accident caused by an electric short-circuit, and the appellant had cooperated with investigations. Emphasizing the need for objective analysis, the Tribunal ruled in favor of the appellant&#039;s entitlement to remission under Rule 21 of the Central Excise Rules, granting consequential benefits and highlighting the importance of judicial satisfaction in evaluating such claims.</description>
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