2004 (3) TMI 543

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....r the Respondent. [Order]. -  The present application seeks condonation of the short delay involved in the filing of the appeal. No representation for the applicant despite notice. Nevertheless, I am inclined to take up this application. Having examined the grounds stated in this application and heard the D.R., I am satisfied with the explanation of the delay and accordingly I allow the....

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....ed by Commissioner. This remission of duty under Rule 21 of Central Excise Rules, 2002 is available for the goods lost or destroyed by natural cases by unavoidable accident. The Board has issued the supplementary instructions in the matter clarifying that no remission of duty in case of theft should be allowed, since the goods are available for consumption somewhere. Therefore, your request is ....

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....ty before the Commissioner (Appeals) has already been reproduced. The first part of the letter of the Deputy Commissioner indicates that the party's application for remission of duty was considered by the Commissioner. On the other hand, the second part of the letter reads as if the decision on the remission application was taken by the Deputy Commissioner himself. This is an amply clear from the ....