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    <title>2005 (12) TMI 190 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal allowed the appeal in favor of the appellants in a case involving a claim for remission of duty on goods lost in a fire incident. The Commissioner&#039;s rejection of the remission request was overturned due to the non-communication of the rejection to the appellants, which hindered their ability to defend against the duty demand. The Tribunal found that demanding duty on the goods was unwarranted as doubts regarding the manufacturing process existed. The lack of communication regarding the rejection&#039;s outcome was deemed a critical defense issue, leading to the decision in favor of the appellants.</description>
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    <pubDate>Fri, 16 Dec 2005 00:00:00 +0530</pubDate>
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      <title>2005 (12) TMI 190 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=54876</link>
      <description>The Tribunal allowed the appeal in favor of the appellants in a case involving a claim for remission of duty on goods lost in a fire incident. The Commissioner&#039;s rejection of the remission request was overturned due to the non-communication of the rejection to the appellants, which hindered their ability to defend against the duty demand. The Tribunal found that demanding duty on the goods was unwarranted as doubts regarding the manufacturing process existed. The lack of communication regarding the rejection&#039;s outcome was deemed a critical defense issue, leading to the decision in favor of the appellants.</description>
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