2004 (2) TMI 450

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.... the Respondent. [Order (Oral)]. -  The appellants are aggrieved with the rejection of remission of duty on goods lost and destroyed due to heavy storm. The only ground taken by the Commissioner is that appellants have not shown that they had taken sufficient precaution to avoid loss of goods by natural causes or by unavoidable accident during handling or storage in store room or other ....

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....oss but have only taken a view that they had not shown that sufficient precautions were taken in storing the goods. It is submitted that this was the only way in which the goods were stocked from the time of starting production and it is being continued till date, and therefore the question of doubting the appellants taking precaution does not arise. He, therefore, submits that remission of duty i....

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....erms of first proviso to Rule 49(1) of Central Excise Rules, the remission of duty can be granted by the Proper Officer only if the goods were lost or destroyed by natural causes or by unavoidable accident during handling or storage in store room or other approved premises. The Commissioner after noting the proviso has held that assessee failed to explain as to what measure were taken by them to a....