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    <title>2003 (11) TMI 253 - CESTAT, KOLKATA</title>
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    <description>The Tribunal set aside the Commissioner&#039;s decision denying Modvat credit due to lost records in a fire incident. The rejection of the application for remission of duty was questioned as the application was pending, not rejected. The lack of documentary evidence for duty payment was upheld, but the Tribunal considered the fire incident&#039;s impact on document production. The case was remanded for a fresh decision, allowing the appeal and disposing of the stay petition.</description>
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      <description>The Tribunal set aside the Commissioner&#039;s decision denying Modvat credit due to lost records in a fire incident. The rejection of the application for remission of duty was questioned as the application was pending, not rejected. The lack of documentary evidence for duty payment was upheld, but the Tribunal considered the fire incident&#039;s impact on document production. The case was remanded for a fresh decision, allowing the appeal and disposing of the stay petition.</description>
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