2009 (6) TMI 539

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.... Respondent. [Order]. - Heard learned D.R. on behalf of the Revenue. None appeared on behalf of the assessee despite issuance of notice. 2. After hearing learned D.R. and on perusal of the records, it is seen that a fire took place in the assessee's factory on 25th July, 2005 and finished goods were damaged. A show cause notice dated 14th June, 2006 was issued proposing demand of duty of Rs.....

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....and of duty and penalty. 4. I agree with the submission of the learned D.R. Rule 21(2) of the Rules provides that where it is shown to the satisfaction of the Commissioner that the goods have been lost or destroyed by natural causes or by unavoidable circumstances and the same is unfit for consumption or for marketing before removal, he may remit the duty payable on such goods subject to such c....