2003 (5) TMI 371

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....Shankar, Member (T)]. -  The appellant, a sugar factory, was permitted to store sugar that it manufactured without payment of duty in a temporary godown. The sugar was destroyed by a fire which broke out in the godown. The appellant paid duty on this quantity which had damaged in the fire. It reprocessed part of the sugar and cleared it without payment of duty. It subsequently filed a claim ....

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.....L.T. 22, the Tribunal had considered a claim for remission rejected on the same ground, that the assessee had in a bond that it had signed, accepted that no remission would be claimed on the molasses that it was permitted to store without payment of duty. The Tribunal found that this bond could not stand in the way of allowing remission, since it could not impose conditions contrary to law. The s....