2009 (3) TMI 445

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....r]. - Heard both sides and perusal the records and perused the records. 2. The Commissioner rejected the application for remission of duty on the ground that "theft" would not fall within the ambit of remission of duty. I find that the Larger Bench of the Tribunal in the case Gupta Metal Sheets v. CCE, Gurgaon reported in 2008 (232) E.L.T. 796 (Tribunal-LB) held that theft or dacoity involving fo....